https://www.taxtmi.com/highlights?id=65664 Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital /electronically then the delay in compliance due to change in the mode of communication and proceedings is a bonafide reasons and not deliberate. - No penalty - AT en-us Fri, 16 Sep 2022 17:29:06 +0530 Fri, 16 Sep 2022 17:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65664 Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital /electronically then the delay in compliance due to change in the mode of communication and proceedings is a bonafide reasons and not deliberate. - No penalty - AT Highlights Income Tax Fri, 16 Sep 2022 17:29:06 +0530 https://www.taxtmi.com/highlights?id=65664