Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings....

Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings. Therefore, the assessee has reasonable cause for noncompliance and as such the penalty u/s. 271(1)(b) cannot be levied - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X