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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Though the notice u/s 142 was not received by the assessee but ...

Case Laws     Income Tax

October 8, 2016

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

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