https://www.taxtmi.com/caselaws?id=218385 The Tribunal allowed the appeal, deleting the penalty imposed under section 271(1)(b) of the Income Tax Act for non-attending assessment proceedings. The decision was based on the assessment being completed under section 143(3) with no defaults or additions in the order. The Tribunal emphasized compliance with notice requirements and reasonable cause for non-attendance, following precedents where penalties were canceled in similar situations. en-us Fri, 05 Oct 2012 00:00:00 +0530 Tue, 30 Oct 2012 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218385 The Tribunal allowed the appeal, deleting the penalty imposed under section 271(1)(b) of the Income Tax Act for non-attending assessment proceedings. The decision was based on the assessment being completed under section 143(3) with no defaults or additions in the order. The Tribunal emphasized compliance with notice requirements and reasonable cause for non-attendance, following precedents where penalties were canceled in similar situations. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218385