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2022 (1) TMI 590 - ITAT CHANDIGARHPenalty u/s. 271(1)(b) - non-compliance for notice under Section 142(1) - HELD THAT:- We agree with the contention of the Ld. Authorised Representative that the impugned penalty has been wrongly imposed as there was no fault on the part of the assessee for the simple reason that assessee did not get adequate time to respond to the queries raised by the Department. In such a situation, we are unable to uphold the penalty so imposed. We set aside the order of the Ld. First Appellate Authority and direct the Assessing officer to delete the penalty - Decided in favour of assessee.
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