Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s ...
No Penalty Imposed: Taxpayer Not Guilty of Deliberate Non-Compliance with Notice u/s 142(1) Due to Miscommunication.
September 18, 2023
Case Laws Income Tax AT
Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to believe that the time to comply with the extension of time as prayed was granted - it cannot be said that assessee is guilty of contumacious or apparent conduct to comply with the notice u/s 142(1) - No penalty - AT
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