Penalty on Assesse for non cooperation in special audit

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is there any penalty can be imposed to Assesse for non cooperation in special audit u/s 142(2A)
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If the taxpayer fails to comply with notice issued to him under section 142(1) or section 143(2) or fails to comply with a direction issued under section 142(2A), then as per section 272A he shall be liable for a penalty of Rs. 10,000 for each failure.


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