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2019 (5) TMI 1058 - AT - Income TaxPenalty levied u/s 271(1)(b) - non compliance of notice u/s 271(b) as the assessment were framed u/s 143(3) showing that necessary co-operation was given by the assessee for completing the assessment proceedings - HELD THAT:- Assessment orders have been framed u/s 143(3) of the Act, it proves that the assessee had cooperated in the assessment proceedings and therefore we delete the penalty of ₹ 10,000/- levied u/s 271(1)(b) of the Act. Penalty was not leviable for non compliance of notice u/s 271(b) as the assessment were framed u/s 143(3) of the Act showing that necessary co-operation was given by the assessee for completing the assessment proceedings.
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