https://www.taxtmi.com/caselaws?id=445231 ITAT Rajkot upheld penalty under section 271(1)(b) against assessee for non-compliance with statutory notices. The assessee failed to file return of income under section 139(1), did not respond to reopening notice under section 148, and ignored two notices under section 142(1) issued by AO. NFAC observed assessee's failure to provide reasons for non-compliance, resulting in ex-parte assessment. ITAT found assessee habitually non-compliant with statutory notices and confirmed penalty as assessee provided no justification for non-compliance. en-us Tue, 31 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445231 ITAT Rajkot upheld penalty under section 271(1)(b) against assessee for non-compliance with statutory notices. The assessee failed to file return of income under section 139(1), did not respond to reopening notice under section 148, and ignored two notices under section 142(1) issued by AO. NFAC observed assessee's failure to provide reasons for non-compliance, resulting in ex-parte assessment. ITAT found assessee habitually non-compliant with statutory notices and confirmed penalty as assessee provided no justification for non-compliance. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445231