Penalty order u/s 271(1)(b) - non-compliance of the notices - nonappearance before the learned assessing...

Penalty order u/s 271(1)(b) - non-compliance of the notices - nonappearance before the learned assessing officer - There is a sufficient and reasonable cause with the assessee, irrespective of the addition made in the assessment order, for failure to comply with the notices to appear before the learned assessing officer. - AT .....

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