In the result, assessee’s appeal stands allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
272A(1)(d) were initiated for non–compliance. There was no response to penalty notice issued under section 142(1). Even after multiple reminders, there was no response from the assessee trust. The Assessing Officer was of the view that the details given pertain to the assessment year 2019-2020 and not relevant to the year under consideration. No response