https://www.taxtmi.com/caselaws?id=757045 The tribunal allowed the appeal, deleting the Rs. 20,000 penalty imposed under section 272A(1)(d) for non-compliance with notices under section 142(1). It found insufficient evidence of valid electronic service of notice and procedural irregularities, emphasizing the necessity for separate penalty proceedings for each default to maintain legal validity. en-us Mon, 12 Aug 2024 00:00:00 +0530 Tue, 13 Aug 2024 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757045 The tribunal allowed the appeal, deleting the Rs. 20,000 penalty imposed under section 272A(1)(d) for non-compliance with notices under section 142(1). It found insufficient evidence of valid electronic service of notice and procedural irregularities, emphasizing the necessity for separate penalty proceedings for each default to maintain legal validity. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757045