Penalty Order u/s. 271(1)(b) r.w.s. 274 - assessee has never been put to the notice to explain as to...

Penalty Order u/s. 271(1)(b) r.w.s. 274 - assessee has never been put to the notice to explain as to why penalty should not be imposed under section 271(1)(b) - penalty waived - AT .....

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