Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - ...
Income Tax
October 11, 2023
Penalty u/s 271(1)(b) - non-compliance of notice u/s 142(1) - The judgment/decision on the strength of which we had expressed deletion of penalty are not applicable, as there is deliberate and willful disobedience by the assessee in filing the response before the Assessing Officer, even after receiving the notice u/s 142(1) - Penalty confirmed - AT
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