[aaykarbhavan] Penalty couldn't be imposed more than once for same default of not complying with sec. 143(2)

Penalty couldn't be imposed more than once for same default of not complying with sec. 143(2)

August 19, 2015[2015] 60 taxmann.com 131 (Delhi - Trib.)

IT: Penalty under section 271(1)(b) cannot be imposed for each and every notice issued under section 143(2), which remained not complied with on part of assessee, but it should be restricted to first default only

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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