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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Penalty order u/s 271(1)(b) - non-compliance of the notices - ...


Penalty Order Issued for Non-Compliance with Notices, But Assessee Had Reasonable Cause u/s 271(1)(b.

December 14, 2021

Case Laws     Income Tax     AT

Penalty order u/s 271(1)(b) - non-compliance of the notices - nonappearance before the learned assessing officer - There is a sufficient and reasonable cause with the assessee, irrespective of the addition made in the assessment order, for failure to comply with the notices to appear before the learned assessing officer. - AT

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