https://www.taxtmi.com/caselaws?id=441451 The Tribunal allowed the appeal of the assessee, an illiterate housewife, condoning the 13-day delay in filing the appeal due to lack of awareness of the assessment order. Regarding the penalty under section 271(1)(b), the Tribunal found that proper notice was not served, invalidating the penalty. Relying on legal precedents, the Tribunal emphasized the importance of proper notice service and natural justice principles. Consequently, the Tribunal set aside the penalty order, upholding the principles of natural justice in favor of the assessee. en-us Mon, 01 May 2023 00:00:00 +0530 Thu, 10 Aug 2023 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441451 The Tribunal allowed the appeal of the assessee, an illiterate housewife, condoning the 13-day delay in filing the appeal due to lack of awareness of the assessment order. Regarding the penalty under section 271(1)(b), the Tribunal found that proper notice was not served, invalidating the penalty. Relying on legal precedents, the Tribunal emphasized the importance of proper notice service and natural justice principles. Consequently, the Tribunal set aside the penalty order, upholding the principles of natural justice in favor of the assessee. Case-Laws Income Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441451