Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the ...
Penalty u/s 271(1)(b) of Income Tax Act for Non-Compliance Deemed Unjustified; No Default Found.
September 13, 2016
Case Laws Income Tax AT
Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the levy of penalty u/s 271(1)(b) of the Act.- AT
View Source