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2022 (12) TMI 389 - AT - Income TaxPenalty u/s. 271(1)(b) - no legal service of the notices - assessee failed to explain the reason for non-compliance of notices issued under section 142(1) - HELD THAT:- As in the identical facts and circumstances the Delhi Tribunal in case of Smt. Rekha Rani [2015 (5) TMI 1100 - ITAT DELHI] has decided the issue in favour of assessee in part by observing that penalty for the first default of non-compliance of notice under section 143(2)/142(1) of the Act was sufficient enough. As the assessment has been framed under section 143(3) read with section 263 of the Act but the assessee did not furnish the details called for by the AO during the assessment proceedings. Therefore the reference made by the learned counsel for the assessee to the order of the Delhi tribunal in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust[2007 (8) TMI 386 - ITAT DELHI-G] cannot help the assessee. Appeal of the assessee is partly allowed.
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