9911796707
TMI Blog2013 (11) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer to "strike out items not applicable". However, none of the paragraphs has been stroked out. Sub-para (c) where the date and place of hearing is mentioned reads as "furnish in writing and verified in the prescribed manner information called for as per annexures and on the points or matters specified therein before me at my office at Room Nf.G-301, D-Block, Vikas Bhawan on November 3, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant : Shri J.S. Kochar, CA and Shri Udaibir Singh, Advocate For the Respondent : Shri Satpal Singh, Sr.DR. ORDER These appeals by the assessee are directed against the order of the learned Commissioner of Income-tax (Appeals)-XXII, New Delhi dated October 30, 2012 for the assessment year 2008-09. 2. In all these appeals, the only ground raised is against levy of penalty under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready reference, the xerox copy of the same is attached along with this order as Annexure-1. From the above, it is evident that the notice had three paragraphs. In the printed pro forma of the notice, there is instruction to the Officer to strike out items not applicable . However, none of the paragraphs has been stroked out. Sub-para (c) where the date and place of hearing is mentioned reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case, we are of the opinion that it is not a fit case for levy of penalty under section 271(1)(b) of the Act. The same is cancelled. 4. Since the facts in respect of other penalties which are challenged vide I.T.A. Nos. 453 to 455/Del/2012 are identical, we cancel the same also. 5. In the result, the appeals of the assessee are allowed. 6. The decision pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
