https://www.taxtmi.com/caselaws?id=461060 Penalty for non-compliance with a statutory summons must rest on a judicious exercise of discretion and a clear finding of default. The assessee had otherwise participated in the investigation and given a statement, so the matter was not one of complete non-compliance. For the first summons, the refusal report attracted a presumption of service under the Evidence Act, and the penalty was sustained. For the remaining alleged defaults, the authorities had not recorded an independent satisfaction on service or wilful default and had relied only on postal and process-server reports, so the penalty was deleted. en-us Tue, 21 May 2024 00:00:00 +0530 Mon, 10 Mar 2025 13:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461060 Penalty for non-compliance with a statutory summons must rest on a judicious exercise of discretion and a clear finding of default. The assessee had otherwise participated in the investigation and given a statement, so the matter was not one of complete non-compliance. For the first summons, the refusal report attracted a presumption of service under the Evidence Act, and the penalty was sustained. For the remaining alleged defaults, the authorities had not recorded an independent satisfaction on service or wilful default and had relied only on postal and process-server reports, so the penalty was deleted. Case-Laws Income Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461060