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| The Tax Publishers2019 TaxPub(DT) 3945 (Ind-Trib) INCOME TAX ACT, 1961
Section 271(1)(b)
Penalty was not leviable for non-compliance of notice under section 271(1)(b) as the assessment were framed under section 143(3) showing that necessary co-operation was given by assessee for completing the assessment proceedings.
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Penalty under section 271(1)(b) - Non-compliance of notice issued by AO for attending assessment proceedings - Imposition of -
Assessee had failed to comply with the statutory notices issued by the AO for attending the proceedings. The AO had levied penalty under Section 271(1)(b) for non-compliance of notice issued during assessment proceedings. Held: Assessment orders have been framed under section 143(3), it proves that the assessee had cooperated in the assessment proceedings. Penalty was not leviable for non-compliance of notice under section 271(1)(b) as the assessment were framed under section 143(3) showing that necessary co-operation was given by assessee for completing the assessment proceedings.
Relied:Smt. Pushpa Verma 136, & Ors. v. DCIT [ITA No. 361 to 367/Ind/2018, dt. 24-1-2019] Smt. Pramila Ghodke v. Dy. CIT (2011) 49 CCH 0401 dated 20-3-2017
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
IN THE ITAT, INDORE BENCH
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