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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Case ID :
        Income Tax

        2019 (3) TMI 387 - AT - Income Tax

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        Penalty for non-compliance with section 142(1) notice fails where reply is on record and acknowledged. Penalty under section 271(1)(b) could not be sustained where the assessee had filed a reply to the notice under section 142(1), and that reply was already ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Penalty for non-compliance with section 142(1) notice fails where reply is on record and acknowledged.

                            Penalty under section 271(1)(b) could not be sustained where the assessee had filed a reply to the notice under section 142(1), and that reply was already on record and acknowledged by the Assessing Officer. On those facts, there was compliance with the notice, so the statutory condition precedent for levy of penalty, namely failure to comply, was absent. The penalty was therefore cancelled.


                            Issues: Whether penalty under section 271(1)(b) of the Income-tax Act, 1961 was leviable when the assessee had filed a reply in compliance with the notice issued under section 142(1) of the Act.

                            Analysis: The assessee's reply dated 28.10.2016 to the notice dated 19.10.2016 under section 142(1) was found to be on record and acknowledged by the Assessing Officer. On these facts, it could not be held that there was no compliance with the notice. Since penalty under section 271(1)(b) is attracted only on failure to comply with such notice, the condition precedent for levy of penalty was absent.

                            Conclusion: The penalty was not sustainable and was cancelled.

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