In the result, the appeal filed by the assessee in ITA
Bench: Shri N.V. Vasudevan & Shri D.S. Sunder Singh
section 139(4) of the Act,hence, requested to cancel the penalty and allow the appeal of the assessee. 10. On the other hand, the Ld. DR argued that the assessee is habituate defaulter and not filing returns of income within the time allowed u/s 139(1) of the act, therefore, argued that there is no case for taking