https://www.taxtmi.com/caselaws?id=280724 The Tribunal ruled in favor of the assessee, finding the penalty unjustified under section 271(1)(b) of Rs. 10,000 due to the assessee's appearance before the Assessing Officer (AO) and lack of refutation regarding waiting outside the office. The Tribunal cited prior compliance and a Delhi Tribunal order to support its decision that subsequent compliance was sufficient, leading to the penalty being unwarranted. As a result, the Tribunal allowed the appeals filed by all three assessees, overturning the penalty imposed. en-us Thu, 19 Feb 2015 00:00:00 +0530 Sun, 19 May 2019 12:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280724 The Tribunal ruled in favor of the assessee, finding the penalty unjustified under section 271(1)(b) of Rs. 10,000 due to the assessee's appearance before the Assessing Officer (AO) and lack of refutation regarding waiting outside the office. The Tribunal cited prior compliance and a Delhi Tribunal order to support its decision that subsequent compliance was sufficient, leading to the penalty being unwarranted. As a result, the Tribunal allowed the appeals filed by all three assessees, overturning the penalty imposed. Case-Laws Income Tax Thu, 19 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280724