https://www.taxtmi.com/caselaws?id=441451 Penalty under section 271(1)(b) cannot be sustained unless valid service of the statutory notices is established and the assessee is given a real opportunity to comply. The record did not show proper service, genuine to serve the notices, or any finding of refusal, absence, or incorrect address. Mere issuance of notices was therefore insufficient to prove default, and the adverse penalty action offended natural justice. On that basis, the penalty was deleted. 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 Penalty under section 271(1)(b) cannot be sustained unless valid service of the statutory notices is established and the assessee is given a real opportunity to comply. The record did not show proper service, genuine to serve the notices, or any finding of refusal, absence, or incorrect address. Mere issuance of notices was therefore insufficient to prove default, and the adverse penalty action offended natural justice. On that basis, the penalty was deleted. Case-Laws Income Tax Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441451