https://www.taxtmi.com/highlights?id=40282 Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee - no penalty. en-us Sat, 07 Jul 2018 10:30:09 +0530 Sat, 07 Jul 2018 10:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40282 Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address and since the assessee has not filed any return of income, therefore, the AO was not having the present address of the assessee - no penalty. Highlights Income Tax Sat, 07 Jul 2018 10:30:09 +0530 https://www.taxtmi.com/highlights?id=40282