Bench: Smt. Diva Singh & Dr. B.R.R. Kumar
272A(l)(c) was levied for non compliance of notice issued under section 131 of the Income Tax Act, 1961. 4. The Ld. CIT(A) confirmed the penalty as there was delay in filing of the appeal by 1.5 months. The Ld. CIT(A) held that sanctity attached to the limitation prescribed under the law has to be followed