Penalty u/s 271(1)(b) - non compliance to statutory notice u/s ...

Case Laws Income Tax

September 8, 2023

Penalty u/s 271(1)(b) - non compliance to statutory notice u/s 143(2) - there was irregularity in disposing of the objection raised by the assessee against re-opening u/s 147 r.w.s. 148 of the Act which was after four months. Therefore there is irregularity on the part of AO also, which we have observed with the help of sequence of events narrated above, therefore, we note that there is sufficient compliance on the part of assessee to response such notices. - No penalty - AT

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Penalty u/s 271(1)(b) - non compliance to statutory notice u/s ...

Case Laws Income Tax

September 8, 2023

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