Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
Levy of penalty u/s 272A(1)(d) - non-compliance to the notice issued to the assessee - this is the first year of shifting of issuance of notice and framing of assessments in electronic mode by the department - the reasons adduced by the assessee expressing his inability to attend to the notices, constitute reasonable cause within the meaning of section 273B - No penalty - AT
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