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