https://www.taxtmi.com/caselaws?id=403046 The appeal was allowed, and the penalty under section 271(1)(b) of the Income Tax Act, 1961 was deleted. The court found that subsequent compliance during assessment proceedings after initial default could mitigate the default, leading to the cancellation of the Revenue authorities' orders. The decision was issued on 27th November 2020 at Ahmedabad. en-us Fri, 27 Nov 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403046 The appeal was allowed, and the penalty under section 271(1)(b) of the Income Tax Act, 1961 was deleted. The court found that subsequent compliance during assessment proceedings after initial default could mitigate the default, leading to the cancellation of the Revenue authorities' orders. The decision was issued on 27th November 2020 at Ahmedabad. Case-Laws Income Tax Fri, 27 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403046