COVID-19 prevented Assessee from complying with Income Tax Notices: ITAT quashes Penalty u/s 272A(1)(d) [Read Order]

ITAT - ITAT Pune - Income tax - COVID 19 - Income Tax Notice - Section 272A(1)(d) of Income Tax Act - taxscan

The Income Tax Appellate Tribunal ( ITAT ) Pune Bench recently quashed a penalty under Section 272A(1)(d) of the Income Tax Act, 1961, citing COVID-19 as a valid reason for non-compliance with notices issued by the Income Tax authorities. The assessee had failed to respond to notices issued under Section 142(1) during reassessment proceedings for…

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