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2022 (1) TMI 589 - ITAT JAIPURPenalty order u/s. 271(1)(b) - non-compliance of the notices issued by the A.O. u/s 142(1) - assessee has shifted from Jaipur to Guwahati - HELD THAT:- When the assessee has shifted from Jaipur to Guwahati and this fact is also substantiated by filing the return of income with ITO, Ward 3(3), Guwahati, then the assessee has proved that there was a reasonable cause for the failure and non-compliance of the notice U/s 142(1) of the Act as provided in Section 273B of the Act. Hence, the penalty levied U/s 271(1)(b) of the Act is deleted. Appeal of assessee allowed.
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