https://www.taxtmi.com/caselaws?id=185246 The Tribunal overturned the confirmation of penalties under section 271(1)(b) of the Income Tax Act for assessment years 2003-04 to 2008-09. It found that the assessee's failure to attend before the Assessing Officer was not deliberate defiance of the law, as required for penalty imposition. The Tribunal emphasized the lack of evidence showing contumacious conduct and deleted the penalties for all years, as the onus was on the assessee to demonstrate reasonable cause for non-compliance with notices. The appeals filed by the assessee were allowed, and the penalties were deemed unjustified. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 04 Aug 2016 17:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185246 The Tribunal overturned the confirmation of penalties under section 271(1)(b) of the Income Tax Act for assessment years 2003-04 to 2008-09. It found that the assessee's failure to attend before the Assessing Officer was not deliberate defiance of the law, as required for penalty imposition. The Tribunal emphasized the lack of evidence showing contumacious conduct and deleted the penalties for all years, as the onus was on the assessee to demonstrate reasonable cause for non-compliance with notices. The appeals filed by the assessee were allowed, and the penalties were deemed unjustified. Case-Laws Income Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185246