SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL
In the result, appeals of the assessee(s) in ITANo
ITA 393/IND/2018[2014-15]Status: DisposedITAT Indore24 Jan 2019AY 2014-15
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
Section 132Section 142(1)Section 144Section 271(1)(b)
115 TTJ 419 (Del), it was held that where the assessee had not complied with notice u/s142(1) but assessment order was passed u/s 143(3) and not u/s 144, that meant that subsequent compliance in assessment proceedings was considered as good compliance and defaults committed earlier were ignored by the Assessing
Officer, therefore, levy of penalty u/s 271
