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Case Law Details

Case Name : Simple Singh Vs ITO (ITAT Delhi)
Appeal Number : ITA No.1367/Del/2022
Date of Judgement/Order : 05/01/2023
Related Assessment Year : 2011-12
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Simple Singh Vs ITO (ITAT Delhi)

ITAT Delhi held that as the statutory notice was not served to the correct address, penalty under section 271(1)(b) of the Income Tax Act cannot be levied alleging the non-compliance of the statutory notices.

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