Penalty u/s 271(1)(b) quashed as notice u/s 142(1) issued but no finding of being served
October 7, 2022
Income Tax, ITAT
Penalty u/s 271(1)(b) quashed as notice u/s 142(1) issued but no finding was as to if it was served on assessee. ABCAUS Case Law Citation ABCAUS 3613 (2023) (10) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming penalty u/s …