Manjit Kaur (Smt.) v. ITO (2022) 93 ITR 711 (Amritsar)(Trib.)

S. 271(1)(b) : Penalty-Failure to comply with notices-Wrong address-Miscommunication-Levy of penalty is not valid. [S. 142(1), 144, 148]

Held, that the notice was sent to the wrong address due to which the postal authorities could not deliver the document. A confirmation letter from the postmaster of returning the speed post had been filed. Notice under section 148 was served through affixture which was never received by the assessee as the address was not correct. Further the Assessing Officer kept on issuing notices on the wrong address even when the first notice was not served. There was a miscommunication at the end of the Assessing Officer about the address and failure to mention her husband’s name resulted in non-serving of the notice since she resided in village. Penalty was deleted. (AY.2010-11)

One comment on “Manjit Kaur (Smt.) v. ITO (2022) 93 ITR 711 (Amritsar)(Trib.)
  1. ALIND P GUPTA says:

    (2022) 93 ITR 711 (Amritsar)(Trib)

    Is It correct Citation of this Judgement,
    delivered in year 2022 ??

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