https://www.taxtmi.com/caselaws?id=184821 The Appellate Tribunal allowed the assessee's appeal against the penalty imposed under section 271(1)(b) for non-compliance with a notice under section 143(2)/142(1). Citing a precedent, it was held that non-compliance is waived if the assessment order is passed under section 143(3) rather than section 144. As the assessment order in this case was under section 143(3), the penalty was deleted, overturning the decisions of the assessing officer and the Ld. CIT(A). en-us Wed, 31 Jul 2013 00:00:00 +0530 Thu, 21 Jul 2016 13:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184821 The Appellate Tribunal allowed the assessee's appeal against the penalty imposed under section 271(1)(b) for non-compliance with a notice under section 143(2)/142(1). Citing a precedent, it was held that non-compliance is waived if the assessment order is passed under section 143(3) rather than section 144. As the assessment order in this case was under section 143(3), the penalty was deleted, overturning the decisions of the assessing officer and the Ld. CIT(A). Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184821