Reply to notice under section 272A(1)(d)

This query is : Resolved

AVADHESH DAHIMA (Querist)
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07 August 2021 Sir ,
My client had received a notice under section 274 read with section 272A(1)(d) of the I T Act, initially 142 was issued about 6 months back but no specific point is raised in the notice. plz advice on reply of the notice issued

Tarun Kumar Madaan

Tarun Kumar Madaan (Expert)
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07 August 2021 You must not have submitted any response to the notice issued under Section 142(1). Due to this, the AO would have issued a notice to levy a penalty under Section 272A(1)(d).

You shall submit the reasons for not submitting a response to 142(1) notice and assure the AO for the timely submissions in the future so as to drop the proposed penalty under Section 272A(1)(d).