Income tax notice

notice u/s 133(6)
if deadline for reply not met, then whether penalty as per notice of rs. 100 per day will be charged.
Replies (4)
Failure to comply with notice can lead to penalty
of Rs 100 for every day of delay under 272A

1. Notice u/s 133(6) deals with calling for information by the specified officer. It is to be noted that such information is to be submitted within a time limit given in the notice. 
2. Failing to reply to a notice will attract a penalty u/s 272A(2) of Rs. 100 for every day during which the default continues. This will be applicable to the assessee or any person who has information about the assessee. Even if no such transaction had taken place still reply is a must. 
3. Yes, you are right, penalty of Rs.100 u/s 272A(2) will be charged on the person to whom notice was sent. 
Please correct me if the above solution has an alternative view. 

Is ITO comes under the specified Officer?

Yes they are officers having authority to send notice.

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