Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
272A(2)(l)(d) of the Income Tax Act,’61 is initiated for noncompliance to the Notice u/s 142(1) dated 24/03/2022. It is not possible for a asseesee to comply in short span of time to make reply which is unjustified and against the principal of natural justice. 17. That Penalty proceeding u/s 271AAC is also initiated