Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.
Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.
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