Bench: Shri A. D. Jain
69C of the Act, were confirmed by the ld. CIT(Appeals), Ghaziabad vide order in Appeal No.48/2009-10/GZB-ALG, dated 21-02-2011. 7. The ld. Counsel for the assessee has contended that the penalty order dated 30.03.2012, as sustained by the ld. CIT(A), is void-ab-initio, as the notices issued I.T.A No. 70/Agra/2017 5 u/s 247 r.w.s