dated 24.04.2017
confirming the penalty levied by the Addl. CIT u/s 272A(1)(c) of
the Act. The assessee has raised the following grounds ... erred in upholding the penalty levied of
Rs.30,OOO/ - u/s 272A(1)(c).
4. The Ld. CIT(A) grossly erred in not appreciating
delay of
467 days. Assessee was issued show cause notice u/s 272A ... therefore held that as per provisions of Section
272A(2)(k) / 274 r.w.s. 200(3), the assessee was liable for penalty
dated 23rd October, 2017 arising from penalty
order passed under section 272A(2)(k) of the Income Tax Act for the assessment
year ... ground in these appeals except
the quantum of penalty levied under section 272A(2)(k) . The ground raised in ITA
No. 999/JP/2017
relating to assessment year 2011-12 against
penalty levied under section 272A(2)(k) / 274 r.w.s. 200(3) of the Income ... Lower
Authorities has erred in levying penalty u/s.272A(2)(k) / 274 r.w.s. 200(3)
of the Income
also required to show cause as to why penalty proceedings u/s
272A(l) ( c) should not be initiated against it for not complying with ... accordance with the
provisions of sub- section 4 of section 272A of the Income Tax Act, the assessee
was provided an opportunity by the Addl
learned Assessing Officer (hereinafter called "the AO") u/s
272A(2)(k) of the Income-tax Act, 1961 (hereinafter called ... show-caused by the AO as to why penalty u/s 272A(2)(k)
of the 1961 Act should not be imposed. The assessee
relating to assessment year 2011-12 against penalty levied
under section 272A(2)(k) r.w.s. 200(3) of the Income ... erred in law and on facts in confirming penalty u/s
272A(2)(k) of Rs.52,175/- for late filing of TDS Returns without
learned
Assessing Officer (hereinafter called "the AO") u/s 272A(2)(k) of the
Income-tax Act, 1961 (hereinafter called ... Appellant and confirming the penalty of Rs.
99,200/- under section 272A(2)(k) of the Income Tax Act. The
appellant submits that
relating to assessment year 2011-12 against levy of penalty
under section 272A(2)(k) / 274 r.w.s. 200(3) of the Income ... raised in the present appeal is against levy of penalty under
section 272A(2)(k) of the Act.
4. The learned Departmental Representative
relating to assessment year 2011-12 against levy of penalty
under section 272A(2)(k) / 274 r.w.s. 200(3) of the Income ... raised in the present appeal is against levy of penalty under
section 272A(2)(k) of the Act.
4. The learned Authorized Representative
