Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee ...

Income Tax

December 19, 2022

Penalty u/s 271(1)(b) - non-compliance of the notices - assessee did not participate in the assessment proceedings and ex parte order u/s 144 was passed - Even before us, after filing of the appeal, nobody has appeared. This appears to be a repeated pattern being adopted by the assessee to misuse the due process of law. - AT

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s...

  2. Reopening of assessment - addition u/s 68 - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - matter restored before CIT(A)

  3. Penalty levied u/s 271(1)(b) and / or 272A(1)(d) - assessee failed to comply notice under Section 142(1) - The assessment order was passed u/s 143(3) and not under...

  4. Best judgement assessment ex-parte u/s 144 - The C.B.D.T. has rightly directed that in case where the return is furnished voluntarily under Section 139 (1), the I.T.O....

  5. Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the...

  6. Penalty u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the...

  7. Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

  8. 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...

  9. Penalty levied u/s 271(1)(b) - undisclosed investment u/s 69A - ex parte assessment order - We have no hesitation in confirming the penalty levied under section...

  10. Whether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Due to non-cooperation of the...

 

Quick Updates:Latest Updates