TMI BlogThough the notice u/s 142 was not received by the assessee but he has participated in the proceedings....Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings. Therefore, the assessee has reasonable cause for noncompliance and as such the penalty u/s. 271(1)(b) cannot be levied - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
