https://www.taxtmi.com/caselaws?id=221983 The Tribunal allowed the appeal and deleted all penalties imposed under section 271(1)(b) for the respective assessment years. The Tribunal found no justification for the penalties as there was no deliberate defiance of the law by the assessees or their representative. The penalties were based on a failure to comply with a notice, but the Tribunal concluded that the penalties should not have been imposed without just cause. The consistent approach of the Tribunal in deleting penalties for similar circumstances in earlier years supported the decision to cancel the penalties in this case. en-us Wed, 13 Feb 2013 00:00:00 +0530 Mon, 08 Apr 2013 18:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221983 The Tribunal allowed the appeal and deleted all penalties imposed under section 271(1)(b) for the respective assessment years. The Tribunal found no justification for the penalties as there was no deliberate defiance of the law by the assessees or their representative. The penalties were based on a failure to comply with a notice, but the Tribunal concluded that the penalties should not have been imposed without just cause. The consistent approach of the Tribunal in deleting penalties for similar circumstances in earlier years supported the decision to cancel the penalties in this case. Case-Laws Income Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221983