Section 271(1)(b) cannot be imposed for each non-compliance of Section 143(2) notices

Smt. Rekha Rani Vs DCIT (ITAT Delhi)

In the case of Smt. Rekha Rani vs. DCIT (ITAT Delhi), the issue revolved around the validity of a penalty of ₹50,000 imposed under Section 271(1)(b) of the Income Tax Act, 1961, for non-compliance with notices under Section 143(2). The penalty was imposed after the assessee failed to respond to multiple notices issued by the Assessing Officer (AO) during the assessment year 2009-10. The Commissioner of Income Tax (Appeals) [CIT(A)] had upheld the penalty, leading to the present appeal before the ITAT.

The tribunal noted that wh

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