ITAT deletes Section 271(1)(b) Penalty for Notices Sent to Incorrect Address

Sakku Devi Vs ITO (ITAT Jaipur) In the case of Sakku Devi vs. Income Tax Officer (ITO), an appeal was filed by the assessee challenging the penalty imposed under Section 271(1)(b) of the Income Tax Act, 1961. The primary issue in this case was the non-receipt of notices at the correct address by the illiterate rural lady assessee. This article provides a detailed analysis of the case, focusing on the deletion of the penalty due to the incorrect address for notice delivery. Detailed Analysis The appellant, Sakku Devi, is an illiterate rural lady residing in Bhoyan, Tehsil-Chaksu, Jaipur, Rajast...