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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Penalty u/s 271(1)(b) - default on the part of the assessee for ...


Assessee's Non-Compliance with AO Notices u/s 142(1) Deemed Single Default u/s 271(1)(b.

February 22, 2020

Case Laws     Income Tax     AT

Penalty u/s 271(1)(b) - default on the part of the assessee for not complying with the notices issued by the AO u/s 142(1) - Even if the AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. - AT

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