https://www.taxtmi.com/highlights?id=65869 Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the AO has framed the assessment order u/s 143(3) r.w.s. 153A of the Act and assessment order has not been passed u/s 144 of the Act, therefore the penalty u/s 271(1)(b) of the Act, for non-compliance should not be levied. - AT en-us Thu, 29 Sep 2022 18:30:55 +0530 Thu, 29 Sep 2022 18:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65869 Penalty u/s 271(1)(b) - assessee has made no response to the questionnaire - there was no wisdom in the assessment order in respect of alleged non-compliance - when the AO has framed the assessment order u/s 143(3) r.w.s. 153A of the Act and assessment order has not been passed u/s 144 of the Act, therefore the penalty u/s 271(1)(b) of the Act, for non-compliance should not be levied. - AT Highlights Income Tax Thu, 29 Sep 2022 18:30:55 +0530 https://www.taxtmi.com/highlights?id=65869