Penalty u/s 272A(1)(d) deleted as notices gave assessee only two hours time to comply and that too on a public…
Assessee was liable to pay penalty u/s 272A(1)(d) on the first default as thereafter, the AO could have proceeded to…
Only five days time allowed to reply questionnaire was not sufficient opportunity. ITAT deletes penalty u/s 272A(1)(d) of the Income…