Penalty u/s 271(1)(b) - non-compliance with notices u/s 142(1) - assessee was given very little time to...

Penalty u/s 271(1)(b) - non-compliance with notices u/s 142(1) - assessee was given very little time to furnish long list of requirements and there was reasonable cause on the part of the assessee for being unable to file the details on the given data in the notice - Penalty set aside - AT .....

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