SH.SURESH KUMAR SHARMA.S/O SH. RAKHA RAM,KOTKAPURA vs. INCOME TAX OFFICER WARD-3 (3), FAIDKOT

In the result, the appeal of the appellant is dismissed

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

penalty u/s 271(1) (b) which was initiated for non-complying notice U/s 142(1) during the assessment proceeding. The amount of Rs.10,000/- is levied u/s 271(1)(b) of the Act. Aggrieved assessee filed the appeals against both the orders before the ld. CIT(A). But remain unsuccessful. Being aggrieved assessee filed an appeal before us. 6. Both