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2023 (8) TMI 923 - ITAT AHMEDABADPenalty levied u/s 271(1)(b) - failure of the assessee to comply with notices - default committed by the assessee - HELD THAT:- Delhi Tribunal has decided the issue in favour of assessee in part in the case of Smt. Rekha Rani [2015 (5) TMI 1100 - ITAT DELHI] by observing that penalty for the first default of non-compliance of notice under section 142(1) of the Act was sufficient enough. Thus direct the AO to delete the penalty and confirm the penalty of ₹ 10,000/-only.
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