Penalty u/s 271(1)(b) Overturned Due to Lack of Evidence on Notice Service Date u/s 142(1.

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....Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been established by the ld DR. Its date of service is also not mentioned in the penalty order and assessment order passed by the AO - no penalty.....