https://www.taxtmi.com/caselaws?id=427767 The Tribunal allowed the appeal, ruling that the penalty imposed under section 272A(1)(d) of the IT Act for non-compliance with a notice under section 142(1) was unjustified. The Tribunal found that the delay in compliance was due to transitioning to digital communication methods and that the assessee eventually responded before the assessment and penalty orders were issued. Therefore, the penalty was deemed unwarranted, and it was deleted. The decision was pronounced in open court on 13th September 2022 at Allahabad. en-us Tue, 13 Sep 2022 00:00:00 +0530 Fri, 16 Sep 2022 08:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427767 The Tribunal allowed the appeal, ruling that the penalty imposed under section 272A(1)(d) of the IT Act for non-compliance with a notice under section 142(1) was unjustified. The Tribunal found that the delay in compliance was due to transitioning to digital communication methods and that the assessee eventually responded before the assessment and penalty orders were issued. Therefore, the penalty was deemed unwarranted, and it was deleted. The decision was pronounced in open court on 13th September 2022 at Allahabad. Case-Laws Income Tax Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427767