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2014 (7) TMI 475 - AT - Income TaxPenalty u/s 271(1)(b) of the Act – Opportunity of being heard – Held that:- The decision in Kamla Madan vs. DCIT, Central Circle 21, New Delhi [2014 (7) TMI 250 - ITAT DELHI] followed - The notices u/s 142 (1) of the Act were issued and giving a very short time - when the notices were served, rather as to whether such notices were served at all, does not find mention in the penalty orders - the assessee was not provided sufficient time to respond to the notice -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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