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| The Tax Publishers2020 TaxPub(DT) 1319 (Jp-Trib) INCOME TAX ACT, 1961
Section 271(1)(b)
Even if AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. Thus, penalty levied under section 271(1)(b) was restricted to one default as against 4 defaults treated by AO.
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Penalty under section 271(1)(b) - Validity - While imposing penalty, AO considered not replying to 4 notices as multiple defaults -
Issue was as regards imposition of penalty under section 271(1)(b) due to default on part of assessee for not complying with notices issued by AO under section 142(1). Held: All 4 notices under section 142(1) were issued by AO seeking same information from assessee, therefore, once assessee committed a default of non-compliance of information sought by AO then issuing repeated notices by AO seeking same information would not multiply the default. Even if AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. Thus, penalty levied under section 271(1)(b) was restricted to one default as against 4 defaults treated by AO.
REFERRED :
FAVOUR : Partly in assessee's favour
A.Y. : 2010-11
IN THE ITAT, JAIPUR BENCH
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