https://www.taxtmi.com/caselaws?id=304635 The Tribunal allowed all the appeals of the assessee, directing the Assessing Officer to delete the penalty imposed under section 271(1)(b) of the Income Tax Act, 1961 for the assessment years 2007-08 to 2013-14. The decision was based on the genuine health issues faced by the assessee, leading to non-compliance with the notice, which were considered beyond the assessee's control. The Tribunal emphasized fair treatment and individual circumstances in tax penalty cases, concluding that the penalty was unjustified. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 11 Oct 2022 18:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304635 The Tribunal allowed all the appeals of the assessee, directing the Assessing Officer to delete the penalty imposed under section 271(1)(b) of the Income Tax Act, 1961 for the assessment years 2007-08 to 2013-14. The decision was based on the genuine health issues faced by the assessee, leading to non-compliance with the notice, which were considered beyond the assessee's control. The Tribunal emphasized fair treatment and individual circumstances in tax penalty cases, concluding that the penalty was unjustified. Case-Laws Income Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304635