ITAT Limits S. 271(1)(b) Penalty: One Default for Repeated Information Requests

Devraj Vishwasrao Jadhav Vs ITO (ITAT Pune) Same Question, Many Notices? ITAT Says: One Default, One Penalty – Not a Buy 1 Get 3 Free- Penalty u/s 271(1)(b) reduced – Multiple notices for same info = single default Assessee faced a penalty under Section 271(1)(b) for alleged non-compliance with notices issued u/s 142(1) during assessment proceedings for A.Y. 2015-16. AO issued multiple notices, one after another, asking for the same information. Since Assessee did not fully comply initially, AO treated each non-compliance as a separate default & levied ₹10,000 per notice, resulting i...