Penalty u/s 271(1)(b) - Delay in filing return - The delay in filing the information/documents etc. called for by the AO would be naturally delayed when a person has been subjected to search and documents are with the Department - no penalty - AT
Penalty u/s 271(1)(b) - Delay in filing return - The delay in filing the information/documents etc. called for by the AO would be naturally delayed when a person has been subjected to search and documents are with the Department - no penalty - AT
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