Penalty u/s 271(1)(b) overturned due to incorrect notice address; no proof of service provided by Revenue.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty u/s 271(1)(b) - non compliance of notice sent in the name of Alam Zafar in place of Zafar Alam - Penalty cannot be imposed on the basis of assumptions and presumptions - Revenue has to make out a categoric case that the assessee was served upon by proving on record acknowledgements to show that assessee has received the notice and has failed to comply by attending the proceedings - penalty deleted....