https://www.taxtmi.com/caselaws?id=766064 Penalty for non-compliance with statutory assessment notices was not sustained where the assessee gave written replies, later complied during assessment and appeal, and the lapse amounted to partial or insufficient compliance rather than total disregard. The Tribunal noted that the assessee was a small-time fruit vendor with limited means and little legal sophistication, and treated the default as not deliberate or wanton. On that basis, the penalty under section 272A(1)(d) was deleted and relief was granted to the assessee. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 17 Feb 2025 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766064 Penalty for non-compliance with statutory assessment notices was not sustained where the assessee gave written replies, later complied during assessment and appeal, and the lapse amounted to partial or insufficient compliance rather than total disregard. The Tribunal noted that the assessee was a small-time fruit vendor with limited means and little legal sophistication, and treated the default as not deliberate or wanton. On that basis, the penalty under section 272A(1)(d) was deleted and relief was granted to the assessee. Case-Laws Income Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766064