https://www.taxtmi.com/caselaws?id=179131 The ITAT Delhi set aside the Ld. CIT(A)'s orders and deleted the penalty imposed on the assessee under section 271(1)(b) of the Income Tax Act for non-compliance with a notice and questionnaire. The ITAT found that the assessee was not adequately granted a reasonable opportunity to respond within the given timeframe of 7 days for 36 questions. Citing precedents, the ITAT emphasized that penalties should not be imposed for technical breaches and overturned the penalty, considering the completion of assessment under section 143(3) as satisfactory compliance. en-us Thu, 30 Jan 2014 00:00:00 +0530 Mon, 22 Feb 2016 10:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179131 The ITAT Delhi set aside the Ld. CIT(A)'s orders and deleted the penalty imposed on the assessee under section 271(1)(b) of the Income Tax Act for non-compliance with a notice and questionnaire. The ITAT found that the assessee was not adequately granted a reasonable opportunity to respond within the given timeframe of 7 days for 36 questions. Citing precedents, the ITAT emphasized that penalties should not be imposed for technical breaches and overturned the penalty, considering the completion of assessment under section 143(3) as satisfactory compliance. Case-Laws Income Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179131