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2017 (8) TMI 1341 - AT - Income TaxPenalty u/s 271(1)(b) - failure to comply with the statutory notices - Held that:- As the key person of the group aware with the tax matters was in legal custody during the period of compliance of notices and voluminous submission in more than 300 assessments in the group cases etc. it constitute reasonable cause for non-compliance. See case of Jawala Prashad Aggarwal [2017 (12) TMI 349 - ITAT DELHI] . - Decided in favour of assessee
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