Proper service of notice is vital for imposition of section 271(1)(b) penalty

Kusum Mittal Vs ITO (ITAT Jaipur) From the records, we noticed that the penalty has been imposed by the AO for non-compliance of notice under section 142(1) of the IT Act dated 24.05.2019 issued during the assessment proceedings under section 147/243(3) of the Act. It is categorically mentioned in the written submission filed by the assessee that the assessee had never received the notice till the completion of assessment proceedings and, therefore, ex party assessment as well as penalty for non-compliance of notice under section 271(1)(b) of the Act is not sustainable. In order to prove its c...