https://www.taxtmi.com/caselaws?id=294262 The tribunal allowed the appeal, ruling that the penalty under section 271(1)(b) for non-compliance with notices was unwarranted. Despite initial non-cooperation, the assessee eventually submitted all required details, leading to the penalty's deletion. The tribunal considered the assessee's overall cooperation and deemed the non-compliance as technical, ultimately overturning the penalty imposed by the Assessing Officer and upheld by the ld. CIT (A). en-us Mon, 18 Sep 2017 00:00:00 +0530 Fri, 02 Apr 2021 09:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294262 The tribunal allowed the appeal, ruling that the penalty under section 271(1)(b) for non-compliance with notices was unwarranted. Despite initial non-cooperation, the assessee eventually submitted all required details, leading to the penalty's deletion. The tribunal considered the assessee's overall cooperation and deemed the non-compliance as technical, ultimately overturning the penalty imposed by the Assessing Officer and upheld by the ld. CIT (A). Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294262