https://www.taxtmi.com/caselaws?id=194508 The Tribunal dismissed the appeal for one assessment year and allowed the appeals for the other two years, emphasizing the importance of considering the totality of facts and circumstances in penalty imposition cases. The penalty under section 271(1)(b) was restricted to only one assessment year, confirmed for 2006-07, and deleted for the other years due to the assessee's explanation of compliance failure resulting from illness in the family. en-us Tue, 08 Sep 2015 00:00:00 +0530 Mon, 11 Sep 2017 21:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194508 The Tribunal dismissed the appeal for one assessment year and allowed the appeals for the other two years, emphasizing the importance of considering the totality of facts and circumstances in penalty imposition cases. The penalty under section 271(1)(b) was restricted to only one assessment year, confirmed for 2006-07, and deleted for the other years due to the assessee's explanation of compliance failure resulting from illness in the family. Case-Laws Income Tax Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194508