Non-availability of record is reasonable cause for failure to comply with notice u/s 142(1)

Amita Rajvedi Vs DCIT (ITAT Allahabad)

Held that imposing penalty u/s. 271(1)(b) justified as necessary record impounded by the department was not supplied to the assessee, accordingly assessee failed to comply with the notice u/s. 142(1).

Facts-

The assessee is a practising Gynecologist. There was a survey under section 133A conducted on 11.9.2018 at the professional premises of the assessee. During survey operations, some papers and ot

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