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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Levy of penalty u/s 271(1)(b) - non compliance of notices u/s ...

Case Laws     Income Tax

July 7, 2018

Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee - no penalty.

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