Income Tax Notices Sent to Old Address Without Evidence of Service: ITAT Deletes Section 271(1)(b) Penalty

Sumit Maheshwari Vs ITO (ITAT Delhi)

In the case of Sumit Maheshwari vs. Income Tax Officer (ITAT Delhi), the appeal arose from a penalty imposed under section 271(1)(b) of the Income Tax Act, 1961 for non-compliance with a notice issued under section 142(1) of the Act. The core issue was whether the penalty was justified given the circ

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