https://www.taxtmi.com/caselaws?id=757226 ITAT Raipur held that penalty under section 272A(1)(d) for non-compliance with notices issued under sections 143(2) and 142(1) was not justifiable where the assessee subsequently responded to later notices and provided necessary information enabling completion of assessment under section 143(3). The tribunal found that the AO had condoned earlier non-compliance by accepting subsequent replies and completing the assessment. The penalty order was set aside and AO was directed to delete the penalty, deciding in favor of the assessee. en-us Fri, 16 Aug 2024 00:00:00 +0530 Tue, 20 Aug 2024 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757226 ITAT Raipur held that penalty under section 272A(1)(d) for non-compliance with notices issued under sections 143(2) and 142(1) was not justifiable where the assessee subsequently responded to later notices and provided necessary information enabling completion of assessment under section 143(3). The tribunal found that the AO had condoned earlier non-compliance by accepting subsequent replies and completing the assessment. The penalty order was set aside and AO was directed to delete the penalty, deciding in favor of the assessee. Case-Laws Income Tax Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757226