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2020 (11) TMI 363 - AT - Income TaxPenalty u/s 271(1)(c) - non complying notices issued u/s 142(1) - HELD THAT:- We notice that in the assessment order passed u/s 143(3) r.w.s. 147 of the Act, AO himself acknowledges that notice u/s 142(1) was issued and served on the assessee and in response, assessee has made his submission, through mail, which clearly indicates that assessee has complied the notices issued u/s 142(1) of the Act, therefore the penalty levied u/s 274 r.w.s. 271(1)(b) is not proper and justifiable. Accordingly, the grounds raised by the assessee are allowed.
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