Penalty for Non-Compliance with Consolidated Notice Under Income Tax Act Section 271(1)(b) Needs Specificity for Justification.

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....Penalty u/s 271(1)(b) - non compliance of a consolidated notice issued u/s 142(1) - there must be a specific notice to the assessee for specific assessment requirements to be complied with; that the compliance must have relevance to the assessment year in question.....