https://www.taxtmi.com/highlights?id=67069 Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the assessee cannot be levied with penalty under Section 271(1)(b) for non-compliance of such notices. - AT en-us Tue, 13 Dec 2022 14:15:03 +0530 Tue, 13 Dec 2022 14:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67069 Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the assessee cannot be levied with penalty under Section 271(1)(b) for non-compliance of such notices. - AT Highlights Income Tax Tue, 13 Dec 2022 14:15:03 +0530 https://www.taxtmi.com/highlights?id=67069