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2019 (3) TMI 387 - AT - Income TaxLevy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1) - as contended that the assessee duly filed reply to the said notice u/s 142(1) as issued by AO - HELD THAT:- The contention of the assessee is found to be correct. Copy of assessee’s reply dated 28/10/2016 to the notice dated 19/10/2016 issued to the assessee under section 142(1) produced. The first page of this reply (APB 14), a scanned copy whereof is reproduced as bears the stamp of the Assessing Officer and signatures thereon. These are dated 21/12/2016. The Department has not been able to show otherwise. Therefore, it cannot be said that the assessee did not comply with the notice dated 19/10/2016 issued under section 142(1) of the Act. Thus as the assessee has duly complied with the notice, penalty under consideration is entire uncalled for. It is, accordingly, cancelled. - Decided in favour of assessee.
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