2018 (2) TMI 1626

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..... against the confirmation of levy of penalty u/s 271(1)(b) of the IT Act. The assessee has contended that as per the assessment order dated 14.12.2011, which was passed u/s 143(3) of the IT Act, the case of the AO himself is that the assessee had made compliance of various notices issued to him by furnishing the requisite evidences/details. As per the ld. Counsel for the assessee, it was only for .....

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..... re was a matrimonial dispute. The assessee's daughter was granted divorce by the Competent Court. It was in these circumstances, that the compliance to the notices could not initially be made. The assessee was, thus, prevented by reasonable and sufficient cause. 4. In 'Akhil Bhartiya Prathmik Shmshak Sangh Bhawan Trust vs. ADIT', 115 TTJ 419 (Del) and 'Parmeshwari Textiles vs. ITO', 146 Taxmann 3 .....

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