TMI BlogPenalty u/s 271(1)(b) - non compliance of notice sent in the name of Alam Zafar in place of Zafar Alam -...Penalty u/s 271(1)(b) - non compliance of notice sent in the name of Alam Zafar in place of Zafar Alam - Penalty cannot be imposed on the basis of assumptions and presumptions - Revenue has to make out a categoric case that the assessee was served upon by proving on record acknowledgements to show that assessee has received the notice and has failed to comply by attending the proceedings - penalty deleted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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