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2022 (1) TMI 1203 - AT - Income TaxLevy of penalty u/s.271(1)(b) - assessee did not comply to the notice u/s.142(1) and 143(2) and apart from filing the bank details did not appear - HELD THAT:- We find the assessment in the instant case was completed u/s.143(3)/153A - find an identical issue had come up before the Tribunal in the case of Odimco Technologies Pvt. Ltd. [2018 (5) TMI 2108 - ITAT DLEHI] wherein deleted the penalty levied u/s.271(1)(b) wherein do not find cogent reason to observe any willful default on the part of the assessee or non co-operative attitude with the department. Therefore, we find no justification to sustain the penalty imposed u/s. 271(l)(c) - Decided in favour of assessee.
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