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2023 (8) TMI 676 - ITAT DELHIPenalty u/s 271(1)(b) - assessee failed to comply with the notice issued u/s 142(1) - as contented that non-receipt of the notices was the reason for non-compliance - HELD THAT:- Looking to the facts and contentions of the assessee that the notice was not received by the assessee. Therefore, assessee was having reasonable cause for non-compliance of the notice hence, the impugned penalty is hereby, deleted. Appeal of the assessee is allowed.
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