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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Levy of penalty u/s 271(1)(b) - failure to comply with notices ...

Case Laws     Income Tax

August 3, 2019

Levy of penalty u/s 271(1)(b) - failure to comply with notices u/s 142(1)/143(2) - it is not mentioned in the penalty order as to for which default of notice penalty has been levied. In the absence of any specific charge against the assessee, it is difficult to accept that assessee would default to make any reply before the authorities below - No penalty

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