Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth
271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before the CIT(A), it was stated in Form 35 that