penalty preceedings u/s 271(1)(b) of the income tax act.

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06 November 2010 Kindly give latest citation on section 271(1)(b) 0f the income tax act

06 November 2010 If the case is related to non-compliance of notice under section 142(1), the following case can be relied upon.
Swarnaben.M.Khanna Vs. DCIT (2010)37 SOT 25 (Ahd'D'Tri).


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