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Penalty imposition for non-compliance with summons under section 131 of the IT Act. Analysis: The case involved penalties amounting to Rs. 30,000 imposed on the assessee for alleged defaults in complying with summons under section 131 of the IT Act. The assessee, a State Government Officer, contended that the office, run in the name of Sub-Registrar, received the summons, and the registration clerk was directed to comply. The clerk, unaware of the procedure, supplied relevant information with the Sub-Registrar's signature to the ITO. The AO accepted this information without objection, leading the assessee to believe that compliance had been made in good faith. The dispute centered around whether providing attested copies instead of photo copies, as required by the AO, constituted a default warranting penalties under section 272A(1)(c). The Tribunal noted that under section 131 of the IT Act, the AO possesses powers akin to a Court under the Civil Procedure Code (CPC) to compel document production. In civil proceedings, certified copies hold greater evidentiary value than mere photo copies. The Punjab Land Registration Manual, governing the assessee, did not mandate supplying photo copies of title deeds, and the assessee submitted certified copies. The Tribunal concluded that the certified copies supplied by the assessee carried sufficient evidentiary weight, and the penalties were unjustified. Ultimately, the Tribunal found no default by the assessee to warrant the penalty imposition, leading to the cancellation of the penalties and allowing the assessee's appeal. The decision emphasized the importance of understanding the specific requirements of document production under relevant statutes and highlighted the significance of certified copies in legal proceedings. In conclusion, the judgment provided clarity on the interpretation of document production requirements under the IT Act and emphasized the evidentiary value of certified copies over photo copies. The decision underscored the need for assessing compliance based on statutory provisions and upheld the principle that penalties should be imposed judiciously, especially when no actual default has occurred.
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