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TMI Blog2016 (7) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/Ind/2016, ITA Nos. 631 to 636/Ind/2016, ITA Nos. 626 to 630/Ind/2016, ITA Nos. 637 to 643/Ind/2016, ITA Nos. 644 to 650/Ind/2016, ITA Nos. 651 to 654/Ind/2016, ITA Nos. 658 to 662/Ind/2016 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... y : Shri R.P. Mourya O R D E R PER BENCH All these appeals have been filed by different assessees against different orders of the learned CIT(A)-3, Bhopal dated 31.3.2016 for the assessment years mentioned above. 2. In all these appeals the sole issue involved is that the learned CIT(A) has erred in confirming the levy of penalty u/s 271(1)(b) of the Income Tax Act, 1961 of ₹ 10,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Tribunal. 4. The learned counsel for the assessee submitted that it is held by the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax; (2008) 115 TTJ 419 (Del) that where the assessee had not complied with notice under section 142(1) but assessment order was passed under section 143(3) and not under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te any contrary decision. We, therefore, respectfully following the decision of the Delhi Bench of the Tribunal in the case of Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. Assistant Director of Incometax; (2008) 115 TTJ 419 (Del) wherein it was held that where the assessee had not complied with notice under section 142(1) but assessment order was passed under section 143(3) and not under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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