2018 (5) TMI 2156

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..... bjection, assumption of jurisdiction to impose penalty; third, an assessee in default is liable for penalty under Section 271C is questionable and lastly that the bar of limitation in Section 275 is attracted - HELD THAT:- The record would reveal that the assessee had responded to the show cause notice by a letter/reply dated 19.12.2017 and followed it up with another letter dated 22.01.2018 as we .....

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..... e bar of limitation in Section 275 is attracted. The record would reveal that the assessee had responded to the show cause notice by a letter/reply dated 19.12.2017 and followed it up with another letter dated 22.01.2018 as well as the follow up letter before proceeding further. The rights and contention of the parties are preserved. The Assessing Officer is directed to dispose of the represent .....

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