Assessee's Non-Compliance with AO Notices u/s 142(1) Deemed Single Default u/s 271(1)(b.

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) - default on the part of the assessee for not complying with the notices issued by the AO u/s 142(1) - Even if the AO issued 4 notices under section 142(1) but the information sought in all these notices was the same, then it would constitute only one default. - AT....