https://www.taxtmi.com/caselaws?id=283231 The ITAT Delhi set aside penalty orders imposed under section 271(1)(b) for non-compliance with a notice under section 142(1) of the Income Tax Act, 1961 for assessment years 2005-06 to 2011-12. The appellant's argument, based on unreasonable time given to respond and judicial precedent, was accepted. Considering cooperation in previous assessments, the non-compliance was deemed inapplicable. Following Co-ordinate Benches' decisions, the penalty orders were quashed, and the appeals were allowed on 28th November 2014. en-us Fri, 28 Nov 2014 00:00:00 +0530 Fri, 13 Sep 2019 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283231 The ITAT Delhi set aside penalty orders imposed under section 271(1)(b) for non-compliance with a notice under section 142(1) of the Income Tax Act, 1961 for assessment years 2005-06 to 2011-12. The appellant's argument, based on unreasonable time given to respond and judicial precedent, was accepted. Considering cooperation in previous assessments, the non-compliance was deemed inapplicable. Following Co-ordinate Benches' decisions, the penalty orders were quashed, and the appeals were allowed on 28th November 2014. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283231