TMI BlogPenalty u/s 271(1)(b) Overturned Due to Denial of Adjournment Request by Assessing Officer.Penalty u/s 271(1)(b) – failure to comply with the statutory notice u/s 142(1) - assessee sought the adjournment of the case to January/ February 2011 but AO refused to grant adjournment - penalty set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|