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2022 (9) TMI 837 - AT - Income TaxPenalty levied u/s. 271(1)(b) - assessee firm could not comply with the notices issued u/s. 142(1) - main submission of the assessee is that the assessing officer has given only 15 days’ time to respond to the notices which is inadequate - HELD THAT:- CIT(A) has confined the levy of penalty u/s. 271(1)(b) very particularly to the notices which has issued and served on the assessee, wherein the assessee failed to comply/reply to the notices. Thus the ld. CIT(A) partially deleted the penalty levied against the assessee, wherein notices have been served to the assessee beyond the date of hearing or service of notices is not proved by the ld. A.O. Thus literally only one proper notice was served to the assessee, wherein adequate time is not given to the assessee to file its reply. Further as explained by the assessee, non-response to the notice is because of disputes between the Partners, considering the facts of the present case, the levy of penalty u/s. 271(1)(b) is liable to be deleted. - Decided in favour of assessee.
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