SMT. PRITPAL KAUR,LUDHIANA vs. INCOME TAX OFFICER WARD 4(3), JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 271F. Therefore, the penalty of Rs.5,000/- levied by the AO vide his order dated 21.05.2018 u/s 271F is sustained. 7. The assessee contends in grounds that ld. CIT(A) has wrongly held that Authorized Representative of the assessee appeared before AO in the penalty proceedings but not mentioned about the sale of property at which the appellant residing