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2019 (1) TMI 646 - AT - Income TaxLevy of penalty u/s 271(1)(b) - failure to comply 142(1) notice - Held that:- A.O. is correct in holding that the penalty u/s. 271(l)(b) may be attracted for each of such failure to comply 142(1) notice The assessee failed to give any plausible explanation for his failure to comply with the notice issued by the AO. Hence, penalty of ₹ 10,000/- has rightly been imposed and has rightly been confirmed by the ld.CIT(A) in both the years. - Decided against assessee
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