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Section 271(1)(c)3

SH. MANINDER SINGH PROP. M/S DASHMESH BRICKS,BATHINDA vs. THE INCOME-TAX OFFICER, BATHINDA

In the result, the assessee’s appeal is dismissed

ITA 440/ASR/2017[2011-12]Status: DisposedITAT Amritsar28 Dec 2018AY 2011-12

Bench: Sh. Sanjay Arorai.T.A No.440/Asr/2017 Assessment Year:2011-12

For Appellant: Written SubmissionsFor Respondent: Sh. Charan Dass (D.R)

Section 268ASection 271(1)(c)Section 69A

268A (refer para 4 of the penalty order). The assessee’s case before me is that the penalty proceedings are distinct and independent of the assessment proceedings, so that the confirmation of the addition in assessment would not lead to an automatic levy of penalty, adverting to the decision in CIT v. Agrochemicals (India