Penalty u/s 271(1)(b) can not be imposed for non compliance of notice issued under section 148 - ITAT ABCAUS Case…
Penalty us 271(1)(b) for failure to file return u/s 153C. Provisions of section 271(1)(b) does not empower AO to impose…
Penalty 2711b-Non compliance due to September Finalisation September being the month for finalization of accounts, the assessee’s explanation that there was…