levy of interest under Section 201(1A) and penalty under Section 271C pertaining to asst. yr. 2000-01. Since these appeals in respect ... assessee in this appeal is against the levy of penalty under Section 271C . The facts giving rise to the levy of penalty under Section 271C
relating to assessment year 2009-10 against penalty levied
under section 271C of the Income-tax Act, 1961 (in short ... erred in allowing
the appeal towards the levy of Penalty u/s 271C of the IT Act, 1961.
2) The Learned Commissioner of Income
thereon. Other set of 5 appeals pertain to penalty levied u/s 271C of the
Income Tax Act, 1961.
1.1. Since factual matrix ... initiated penalty proceedings u/s 271C of the Act. In response thereof, vide letter
dated 11.12.2014 the assessee merely requested the Assessing Officer to keep
Appeals) 31, in
relation to the penalty proceedings u/s 271C for the assessment year
2017-18. Assessee has challenged levy of penalty ... 271C mainly on
the following grounds:-
"1. That under the facts and circumstances the levy of penalty
stop here and went on to initiate penalties under section 271C and under section 221(1) also. We find that penalties under both these sections ... rule 30 of the Income Tax Rules, 1962", and under section 271C because, in considered opinion of the Deputy Commissioner, "it appears that
deleting the penalty imposed by the assessing officer
under section 271C of the Income Tax Act, 1961, on the
ground that the penalty order dated ... issued a common show cause notice for imposition of penalty under
section 271C of the said act. The relevant portion of the said show
cause
facts and circumstances of the case while deleting the penalty under section 271C, the learned Commissioner of Income Tax (Appeals) failed to appreciate that ... Income Tax (Appeals) erred in holding that the provisions of section 271C are not applicable to assessee's case as the assessee had deducted
appeals relating to orders under Sections 201(1) , 201(1A) and 271C relating to the assessment years 1992-93 to 1996-97.
2. The respondent ... paid. Five orders were also passed by the assessing officer under Section 271C of the Act levying penalty in a sum equal to the amount
2017 was against
the levy of penalty u/s 271C of the Act. Both the appeals were
heard together and were disposed of vide common ... correct in law in assuming
jurisdiction and levying penalty u/s 271C of the Act in the light
of his clear finding that the assessee
filed by the assessee against the orders of penalty u/s
271C of the Act levied by AO vide order dated 28.02.2013. The penalty ... 194A of the act has
been set aside. Meanwhile notice u/s 271C was issued for penalty and AO
was of the view that there
