No Penalty for Non-Compliance: Transition to Digital Assessment Cited as Bona Fide Reason u/s 272A(1)(d.

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....Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital /electronically then the delay in compliance due to change in the mode of communication and proceedings is a bonafide reasons and not deliberate. - No penalty - AT....