Tag: Notice u/s 271(1)(b)

When quantum additions deleted, penalty u/s 271(1)(b) not leviable for failure to comply with notices u/s 142(1). At best it could be technical & venial default on part of assessee ABACUS Case Law CitationABCAUS 3383 (2020) (09) ITAT Important case law relied upon by the parties:CIT vs. Kabul …

Penalty 271(1)(b) deleted as assessee had furnished medical certificate of treatment for depression and AO did not bring anything against the evidences of ill-health. ABACUS Case Law CitationABCAUS 3354 (2020) (08) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming …

Notice us 271(1)(b) on printed format with tick mark without striking off the non applicable clause quashed on the ground that charge was not specific.  ITAT Delhi, in a recent judgment, has quashed notice u/s 271(1)(b) on printed format with only tick mark with striking off the not …