Penalty u/s 271(1)(b) Overturned Due to Denial of Adjournment Request by Assessing Officer.
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....Penalty u/s 271(1)(b) – failure to comply with the statutory notice u/s 142(1) - assessee sought the adjournment of the case to January/ February 2011 but AO refused to grant adjournment - penalty set aside - AT....




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