long time

Penalty u/s 271(1)(b) of the Income tax act, 1961 is not for mere technical non-compliance but for actual or habitual defaulters

It shows that these assessees had really intended to comply with the notices and therefore it should not be inferred that there was a default which could invite penalty u/s 271(l)(b). The ITAT Delhi Bench-G in the case of Akhil Bhartiya Prathmik Shikshak Sangh Bhawan Trust vs. Assistant Director of Income-tax (2008) 115 TTJ (Delhi) 419 has held that if assessment order is passed u/s 143(3), and not u/s 144 then non-compliance is deemed to have been waived.
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Income Tax department Requests MCOCA court not to defreeze accounts of Hitesh Bhagat until they can recover dues

Fed up of being made to run around for 15 years, the Income Tax (I-T ) department has been quick to seize an opportunity to extract its dues totalling Rs 114.17 crore from the Bhagats. The department recently filed a plea before the special MCOCA court, requesting it not to defreeze the bank accounts of Hitesh Bhagat who along with his mother Jaya Chheda allegedly plotted his father Matka king Suresh Bhagats murder until it gets a chance to recover its dues.
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