2019 (3) TMI 635

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..... at noncompliance of a notice u/s 153A of the Act has not been subjected to penalty under any specific provision of the Act. Section 271F of the Act provides for penalty in cases where no return is filed as per the requirements of section 139(1) of the Act or the provisos thereto. Penalty u/s 271F of the Act pertains only to infringement of section 139(1) and its provisos, and not to that of a noti .....

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..... (b) of the Act. Both these issues are squarely covered by the decision of this Bench in the case of Sunil Kumar Jaiswal vs. Dy. CIT, Kanpur , vide order passed under section 255(2) of the Act, dated 22/2/2019 in IT(SS)A. Nos.419 to 425/Lkw/2017, wherein, it has been held as follows:- Consequent to the order passed by the Third Member nominated u/s 255(4) of the I.T. Act (hereinafter referred .....

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..... ing I.T.A. No.425/Lkw/2017 is concerned, it is held that the assessment was completed as a regular assessment u/s 143(3) of the Act therefore, the default, if any, was not considered to be willful on the part of the assessee. 2. In view of the above, penalties under question do not survive and they are cancelled. 3. In the result, appeals of the assessee are allowed. Order pronounced in .....

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