Address Change Justifies Non-Compliance; No Section 271(1)(b) Penalty

Balram Kumar Mahendra Vs ITO (ITAT Delhi)

The case involved appeals by Balram Kumar Mahendra and Prem Mahendra against the penalty levied under Section 271(1)(b) of the Income Tax Act, amounting to ₹10,000 each. The Assessing Officer imposed the penalty for non-compliance with notices under Section 143(2) and subsequent show-cause not

Please become a Premium member. If you are already a Premium member, login here to access the full content.