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2023 (1) TMI 767 - AT - Income TaxPenalty u/s 271(1)(b) - non-compliance of the statutory notices u/s 142(1) - HELD THAT:- It is not disputed by the Revenue that the notice was sent on the address given in the income tax return filed by the assessee. Therefore, it cannot be inferred that the assessee had not provided the correct address to the Assessing Authority - we are of the considered view that the assessing authority ought to have served notice at the correct address as mentioned in income tax return. The statutory notice should not be issued in a casual and mechanical manner. Assessing Authority should verify the records placed before it and ensure the statutory notice is served on the current address of the assessee. Looking to the facts of the present case in our considered view, the AO was not justified in levying of the impugned penalty. We direct the AO to delete the penalty - Decided in favour of assessee.
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