https://www.taxtmi.com/caselaws?id=376620 Penalty under section 271(1)(b) was not attracted because the assessee had filed replies and the record showed compliance with the section 142(1) notices dated 07.10.2016, 31.10.2016 and 08.11.2016. As the levy depends on failure to comply with a valid notice, the factual foundation for penalty was absent, and the penalty was deleted. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376620 Penalty under section 271(1)(b) was not attracted because the assessee had filed replies and the record showed compliance with the section 142(1) notices dated 07.10.2016, 31.10.2016 and 08.11.2016. As the levy depends on failure to comply with a valid notice, the factual foundation for penalty was absent, and the penalty was deleted. Case-Laws Income Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376620