https://www.taxtmi.com/caselaws?id=431273 Penalty under section 271(1)(b) was considered unsustainable where non-compliance with a notice under section 142(1) arose from a claimed change of address and non-receipt of the notice. The notice service was not properly established because no clear material showed the mode or proof of service. On that factual basis, the assessee's explanation was treated as reasonable cause for the default, and the statutory rigour of penalty did not apply. The penalty was therefore deleted in favour of the assessee. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 09 Dec 2022 10:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431273 Penalty under section 271(1)(b) was considered unsustainable where non-compliance with a notice under section 142(1) arose from a claimed change of address and non-receipt of the notice. The notice service was not properly established because no clear material showed the mode or proof of service. On that factual basis, the assessee's explanation was treated as reasonable cause for the default, and the statutory rigour of penalty did not apply. The penalty was therefore deleted in favour of the assessee. Case-Laws Income Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431273