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2023 (8) TMI 430 - AT - Income TaxPenalty u/s 271(1)(b) - notice issued but not served - providing opportunity to the assessee - assessee is a lady aged 63 years, housewife and has no source of earning - HELD THAT:- There is no evidence on record put on by the AO as to what efforts have been carried out by the AO to serve the said notices and there is no specific finding in the assessment order whether the assessee refused to accept the notice or was not found at the place or was not residing at that place. Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is only a formality and, therefore, no true or genuine efforts were made by the AO to serve the notices. Since there is no proof on the court file with regard to service of notice, therefore, in our view, no penalty is attracted. Decided in favour of assessee.
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