https://www.taxtmi.com/caselaws?id=336159 Persistent failure to file the return and to comply with assessment notices can support a concealment penalty where the assessment is completed ex parte under section 144. The Tribunal noted clear findings of non-compliance and lack of cooperation before the assessing authority and the first appellate authority, and found no basis to interfere with the penalty order. On that footing, the penalty under section 271(1)(c) was upheld. en-us Mon, 26 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 14:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336159 Persistent failure to file the return and to comply with assessment notices can support a concealment penalty where the assessment is completed ex parte under section 144. The Tribunal noted clear findings of non-compliance and lack of cooperation before the assessing authority and the first appellate authority, and found no basis to interfere with the penalty order. On that footing, the penalty under section 271(1)(c) was upheld. Case-Laws Income Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336159