TMI BlogThere is no provision u/s.142(1) that assessee is required to sign the document thrust upon him when the...There is no provision u/s.142(1) that assessee is required to sign the document thrust upon him when the assessee himself has denied the content of the document and denied having maintaining such bank account. Penalty u/s. 271(1)(b) is leviable only when there is failure on the part of the assessee to comply with the notice issued u/s.142(1). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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