https://www.taxtmi.com/caselaws?id=257296 The Tribunal allowed the appeal, overturning the penalty order under section 271(1)(b) for the assessment year 2004-05. It found the assessee's reasons for non-appearance justified due to ineffective notice service, aligning with section 273B of the Income Tax Act. The Tribunal noted discrepancies in notice service and referenced previous quantum proceedings where similar reasons were accepted as reasonable cause. Consequently, the penalty was deemed unjustified and deleted in the interest of justice. en-us Mon, 29 Sep 2014 00:00:00 +0530 Mon, 09 Mar 2015 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257296 The Tribunal allowed the appeal, overturning the penalty order under section 271(1)(b) for the assessment year 2004-05. It found the assessee's reasons for non-appearance justified due to ineffective notice service, aligning with section 273B of the Income Tax Act. The Tribunal noted discrepancies in notice service and referenced previous quantum proceedings where similar reasons were accepted as reasonable cause. Consequently, the penalty was deemed unjustified and deleted in the interest of justice. Case-Laws Income Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257296