Levy of penalty u/s 271(1)(b) - non comply with the notice ...
Penalty Waived if Tax Notice Complied With: Section 271(1)(b) and Section 142(1) Explained.
March 8, 2019
Case Laws Income Tax AT
Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non compliance is leviable.
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