Penalty u/s 271(1)(b) - non-compliance to statutory notices - ...

Income Tax

December 3, 2020

Penalty u/s 271(1)(b) - non-compliance to statutory notices - The order was passed under s. 143(3) and not under s. 144 of the Act. This means that subsequent compliance in the assessment proceedings was considered as good compliance and the defaults committed earlier were ignored by the AO. Therefore, in such circumstances, there could have been no reason to come to the conclusion that the default was willful. - AT

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Penalty u/s 271(1)(b) - non-compliance to statutory notices - ...

Income Tax

December 3, 2020

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