Penalty levied u/s 272(1)(d) - non-compliance of notice issued u/s 142(1) - internal problems in the...

Penalty levied u/s 272(1)(d) - non-compliance of notice issued u/s 142(1) - internal problems in the organization - Tribunal found the appellant's explanation acceptable under section 273B, which allows for a reasonable cause for non-compliance. Consequently, the penalty of Rs. 30,000 was annulled. .....

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