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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Penalty u/s 271(1)(b) - non compliance of a consolidated notice ...

Case Laws     Income Tax

October 4, 2018

Penalty u/s 271(1)(b) - non compliance of a consolidated notice issued u/s 142(1) - there must be a specific notice to the assessee for specific assessment requirements to be complied with; that the compliance must have relevance to the assessment year in question.

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