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TMI Blog2019 (3) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... V.P.: These are appeals filed by the assessee against the respective orders of the ld. CIT(A) -IV, Kanpur, all dated 10/8/2017 for assessment years 2009-10 to 2015-16. Since the grounds raised and the facts involved in all the cases are, mutatis mutandis, identical, we have decided to dispose of all these appeals by a common order. 2. For the sake of convenience, we take up the facts involved i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 153C, during the course of which such notice under section 142(1) had been issued were not valid as per advice received by the appellant, as had duly been brought to the notice of the Assessing Officer during the course of assessment related proceedings; c) in any case in compliance with the said show cause notice the appellant had given detailed reasoning for alleged noncompliance; d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eged non-compliance of subsequent notices under section 142(1) and there being no show cause notice issued for such subsequent non-compliance, order levying penalty under section 271(1)(b) was liable to be held to have been passed in violation of the provision of section 274 of the Act and accordingly the same should have been quashed. 3. At the outset, the ld. A.R. of the assessee has contended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it cannot be said that the assessee did not comply with the notice dated 19/10/2016 issued under section 142(1) of the Act. The provisions of section 271(1)(b) of the Act get attracted only on the failure of the assessee to comply with, inter alia, the notice under section 142(1) of the Act. Since, in the present case, the assessee has duly complied with the notice, penalty under consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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