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2014 (1) TMI 1688 - AT - Income TaxPenalty levied under Section 271(1)(b) - non-compliance of the notice under Section 142(1)/143(2) - Held that:- We find that assessee has been given only 8-9 days to make compliance. The reason for non-compliance has been given to be occupation of the concerned consultants. We find that no other notice was given. In our considered opinion, this cannot be treated as willful default. Accordingly, the penalty is cancelled. - Decided in favour of assessee.
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