Assessing Officer levied penalty under section 272A(1)(d) in respect of non-compliance of notices issued under section 142(1).\u00a0 CIT(A) affirmed the order of the AO. On appeal the Tribunal held that\u00a0 in subsequent assessment order passed under section 143(3), Assessing Officer had expressed satisfaction with compliances made by assessee. Since Assessing Officer himself had deemed to have condoned non-compliance by assessee on earlier occasions, penalty under section 272A(1)(d) could not be imposed. Penalty is deleted. (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-Non-compliance of notices issued under section 142(1)-Assessment order was passed under section 143(3)-Penalty deleted. [S. 142(1), 272A(1)(d)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56310","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eEe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56310"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56310\/revisions"}],"predecessor-version":[{"id":56311,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56310\/revisions\/56311"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}