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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is ...

Case Laws     Income Tax

June 27, 2017

Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.

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