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2022 (12) TMI 1075 - ITAT DELHILevy of penalty u/s 271 (1 )(b) - non compliance of notice issued u/s 142(1) - HELD THAT:- As is not in dispute that notice under section 142(1) of the Act along with the questionnaire has been issued, but the assessee has failed to file any reply in response to the said notice. It is also not in dispute that the assessment order has been passed under section 142(1) of the Act not under section 144 of the Act, wherein the Ld. A.O. considering the subsequent compliance made by the assessee and by considering the said compliance as good compliance, ignored the default committed earlier. The said fact has been corroborated with the assessment order dated 22.11.2018 passed under section 143(3) of the Act by the A.O. See case of Akhil Bhartiya Prathmik Shamshak Sangh Bhawan Trust [2007 (8) TMI 386 - ITAT DELHI-G] - Penalty order set aside - Decided in favour of assessee.
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