https://www.taxtmi.com/caselaws?id=383967 The Tribunal ruled in favor of the assessee, setting aside the penalty imposed under section 271(1)(b) of the Act for failure to comply with notices under sections 142(1)/143(2) of the Act. The Tribunal found that the assessee had a reasonable cause for non-compliance, as the change of address was duly reported to the Revenue Department, and no attempts were made to serve notices at the new address. Therefore, the penalty was canceled, and the appeal of the assessee was allowed. en-us Thu, 01 Aug 2019 00:00:00 +0530 Sat, 03 Aug 2019 09:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383967 The Tribunal ruled in favor of the assessee, setting aside the penalty imposed under section 271(1)(b) of the Act for failure to comply with notices under sections 142(1)/143(2) of the Act. The Tribunal found that the assessee had a reasonable cause for non-compliance, as the change of address was duly reported to the Revenue Department, and no attempts were made to serve notices at the new address. Therefore, the penalty was canceled, and the appeal of the assessee was allowed. Case-Laws Income Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383967