Penalty u/s 271(1)(b) Invalid if Notices Sent to Outdated Email; Proper Service Required for Enforcement.

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....Levy of penalty u/s 271(1)(b) - Best judgment assessment - email notices sent to old ITP’s email address - without proper service of notices to the assessee, the assessee cannot be levied with penalty under Section 271(1)(b) for non-compliance of such notices. - AT....