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2018 (9) TMI 778 - AT - Income TaxPenalty u/s 271(1)(b) - failure to comply with the notices issued under section 148 and 142(1) - Held that:- As decided in SHRI CHOUTH MAL SHARMA VERSUS THE INCOME TAX OFFICER, WARD 7 (4) , JAIPUR [2018 (7) TMI 378 - ITAT JAIPUR] other than the default committed by the assessee specified in the clause (b) of section 271(1) the non compliance to the other notices or directions would not attract the penalty under section 271(1)(b) of the Act. Accordingly, the penalty levied under section 271(1)(b) for non compliance of notice under section 148 is not valid and the same is deleted. As regards the penalty levied for non compliance of notice under section 142(1), we find that the assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee. Hence when the notice issued under section 142(1) was not served upon the assessee, and the AO has not conducted further enquiry regarding the current address of the assessee then in the facts and circumstances of the case that the assessee had already furnished the current address in the quantum proceedings, the reasons explained by the assessee are bonafide and reasonable. We delete the penalty imposed under section 271(1)(b) of the Act for non compliance of section 142(1). - Decided in favour of assessee
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