In the result, the appeal of the assessee is allowed
Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us
penalty under chapter shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard. It was further submitted that it is evident from the order u/s. 271(1)(b) of the Act dated 7.3.2014 that the AO had sent the show cause notice u/s. 271(1)(b) of the Act dated