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2023 (8) TMI 442 - ITAT DELHIPenalty u/s 271(1)(c) - Best Judgement Assessment - addition to income made u/s 144 r.w.s. 147 - as contended that there is no tax liability as the tax deducted is higher than the tax due - HELD THAT:- As the assessment was made ex-parte/best judgement assessment under the provision of section 144 of the Act as the assessee was not provided sufficient opportunity. Moreover, it is the case of the assessee that the default was not deliberate as the tax deducted at source is more than the tax liability. Therefore, direct the AO to delete the impugned penalty. Grounds raised by the assessee are thus, allowed.
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