ITAT deleted penalty 271(1)(b) and 271F as explanation of the assessee was ignored by the Assessing Officer and CIT(A). ABCAUS…
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…
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…
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…
Penalty 271(1)(b) deleted as assessee had furnished medical certificate of treatment for depression and AO did not bring anything against…
Penalty u/s 271(1)(b) deleted when assessment was framed u/s 143(3) proving that the assessee had cooperated in the assessment proceedings…
No penalty u/s 271(1)(b) leviable in the case of change of counsel resulting in non compliance of notices- ITAT deleted…
No Penalty u/s 271(1)(b) when as per the assessment order, the assessee appeared time to time and explained return, furnished…
Two penalty orders 271(1)(b) for the same default without issue of show cause. ITAT quashed penalty imposed before the issue…
Penalty for non filling consent form to enable tax authorities to obtain information from Swiss Banks - Supreme Court dismissed…