Penalty proceedings u/s 271(1)(b) - non-compliance of statutory ...
Case Laws Income Tax
December 7, 2017
Penalty proceedings u/s 271(1)(b) - non-compliance of statutory notices - it was difficult to comply to the various notices on short dates - compliances had been made through replies filed through dak or registered post though belatedly - All these facts and circumstances under any prudence do constitute reasonable cause u/s 273B - No penalty - AT
View Source