Penalty u/s 271(1)(b) can not be imposed if assessment order passed u/s 143(3) not u/s 144
October 31, 2020
Income Tax, ITAT
Penalty u/s 271(1)(b) can not be imposed when assessment order passed u/s 143(3) not best judgment assessment u/s 144 ABCAUS Case Law CitationABCAUS 3417 (2020) (10) ITAT Important case law relied upon by the parties:Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. ADIT 115 TTJ 419 (Del.) In …