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2023 (11) TMI 122 - ITAT RAJKOTLevy of penalty u/s 271(1)(b) - non-compliance of the statutory notices issued by AO u/s 142(1) - HELD THAT:- Since the Ld. NFAC has categorically observed that the assessee failed to furnish reasons for non-compliance of the statutory notices issued by the AO - Further the assessee has not filed her Return of Income u/s. 139(1) - also in response to the reopening of notice u/s. 148 issued, the assessee failed to furnish the Return of Income and also not responded to the u/s. 142(1) notice[two] issued by the AO. Thus the assessee is in the habit of not complying to the statutory notices issued by the Authorities. As the assessee has not adduced any proof or reasons for non-compliance of the statutory notices, which has resulted in exparte assessment order. The assessee neither filed the Return nor responded to the notice which has resulted in levying penalty u/s. 271(1)(b) which in our considered opinion does not require any interference - Decided against assessee.
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