https://www.taxtmi.com/caselaws?id=361475 The Appellate Tribunal allowed the appeal of the assessee, canceling the penalty imposed under section 271(1)(b) of the Income Tax Act for non-compliance with notices during scrutiny proceedings. The Tribunal considered the physical disability of the assessee as a valid reason for non-compliance and interpreted subsequent compliance as 'good compliance' for earlier defaults. It was held that multiple penalties for non-compliance on different dates cannot be levied in a single proceeding, emphasizing the necessity of following proper procedures to avoid technical defects in penalty proceedings. en-us Wed, 11 Apr 2018 00:00:00 +0530 Thu, 07 Jun 2018 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361475 The Appellate Tribunal allowed the appeal of the assessee, canceling the penalty imposed under section 271(1)(b) of the Income Tax Act for non-compliance with notices during scrutiny proceedings. The Tribunal considered the physical disability of the assessee as a valid reason for non-compliance and interpreted subsequent compliance as 'good compliance' for earlier defaults. It was held that multiple penalties for non-compliance on different dates cannot be levied in a single proceeding, emphasizing the necessity of following proper procedures to avoid technical defects in penalty proceedings. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361475