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Penalty u/s 271(1)(b) - non-appearance on six occasions on notices issues u/s 142(1) - assessee is...

Penalty u/s 271(1)(b) - non-appearance on six occasions on notices issues u/s 142(1) - assessee is liable to pay ₹ 20,000/- as penalty under Section 271(1)(b) of the Act as against ₹ 60,000/- imposed by the ld. Assessing Officer. - AT .....

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