Income Tax - Levy of penalty u/s 271(1)(b) - non-compliance of the...

Income Tax

Levy of penalty u/s 271(1)(b) - non-compliance of the notices issued u/s. 142(1) of the Act, neither by filing reply nor seeking time to file Reply - the assessee has not justified why he has not complied to the notices issued u/s. 142(1) by the Assessing Officer. Thus, we do not find any merits in the grounds raised by the assessee. - AT

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