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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

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

Case Laws     Income Tax

December 19, 2022

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before us, after filing of the appeal, nobody has appeared. This appears to be a repeated pattern being adopted by the assessee to misuse the due process of law. - AT

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