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2019 (8) TMI 892 - AT - Income TaxPenalty u/s 272A(2)(c) r.w.s. 274 - non furnishing of information sought by the ITO(intelligence) u/s 133(6) - HELD THAT:- Assessee has not offered any valid reason for not furnishing the information called for u/s 133(6). Many of the notices issued by the ITO (Intelligence) were never responded to by the assessee. In many instances the AO has mentioned that when they had approached, the assessee Society, for seeking information u/s 133(6) of the Act there was total lack of co-operation on the part of the assessee society as well as threat (reference order imposing penalty u/s 272A(2)(c) in appeals [2018 (1) TMI 548 - ITAT COCHIN] . Since there is no reasonable cause furnished by the assessee as mentioned u/s 273B for non furnishing of information sought by the ITO(intelligence) u/s 133(6) that the order imposing penalty cannot be quashed.- Decided against assessee.
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