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    October 9, 2025 Case Laws GST
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    Income Tax

    Penalty u/s 271(1)(b) - non-compliance of notice issued u/s...

    Tax Penalty Overturned: Tribunal Finds No Contumacious Conduct in Compliance Case, Citing Supreme Court Precedent.

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    Income TaxMay 13, 2024Case LawsAT

    Penalty u/s 271(1)(b) - non-compliance of notice issued u/s 142(1) - Referring to the precedent set by the Supreme Court in Hindustan Steel Ltd. vs. State of Orissa, the Tribunal emphasized that penalties should not be levied if the conduct of the assessee is not contumacious. In this case, the Tribunal found no evidence of contumacious behavior on the part of the appellant.

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