https://www.taxtmi.com/caselaws?id=428377 The Tribunal allowed all twelve appeals, deleting penalties under sections 271(1)(b) and 272A(1)(d). Penalties were not justified as subsequent compliance was satisfactory, and the assessment was not passed under section 144. The decision emphasizes that penalties should not be imposed when compliance is eventually met. The Tribunal's order was pronounced on 27/09/2022. en-us Tue, 27 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 09:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428377 The Tribunal allowed all twelve appeals, deleting penalties under sections 271(1)(b) and 272A(1)(d). Penalties were not justified as subsequent compliance was satisfactory, and the assessment was not passed under section 144. The decision emphasizes that penalties should not be imposed when compliance is eventually met. The Tribunal's order was pronounced on 27/09/2022. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428377