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2014 (7) TMI 416 - ITAT DELHIPenalty u/s 271(1)(b) of the Act - Sufficient time for reply not provided - Held that:- The decision in Kamla Madan vs. DCIT, Central Circle 21, New Delhi [2014 (7) TMI 250 - ITAT DELHI] follwed - the notices u/s 142 (1) of the Act were giving a very short time - when these notices were served does not find mention in the penalty orders - the assessee was not provided sufficient time to respond to the notice - there is no mention of any non-cooperation by the assessee with the AO during the assessment proceedings – there was no case for the imposition of penalty u/s 271(1)(b) of the Act – Decided in favour of Assessee.
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