Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12
penalty is due in consequence of an order passed under the Act. Reverting to the issue under consideration, it has to be held that where the relevant order of assessment was lawfully passed and the signed demand notice specifying the amount payable was served on the appellant, along with a copy of the assessment order, the mere fact that