https://www.taxtmi.com/caselaws?id=767330 Penalty for non-compliance with a notice under section 142(1) requires more than a mere procedural default. Where email-based non-compliance is non-deliberate, subsequent compliance is made, and assessment is completed under section 143(3), the necessary elements of deliberate defiance, contumacious conduct, dishonesty, or conscious disregard of a statutory obligation are not established. Penalty under section 271(1)(b) is therefore unsustainable and stands deleted. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767330 Penalty for non-compliance with a notice under section 142(1) requires more than a mere procedural default. Where email-based non-compliance is non-deliberate, subsequent compliance is made, and assessment is completed under section 143(3), the necessary elements of deliberate defiance, contumacious conduct, dishonesty, or conscious disregard of a statutory obligation are not established. Penalty under section 271(1)(b) is therefore unsustainable and stands deleted. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767330