https://www.taxtmi.com/caselaws?id=772169 The ITAT Jaipur allowed the assessee's appeal against penalty under section 272A(1)(c) for alleged non-compliance with summons under section 131. The tribunal found that the first notice sent via email was not properly served to the assessee, which remained uncontroverted by the revenue. For the second notice, the assessee had sought adjournment, which could not constitute non-compliance. The third notice was also not received by the assessee, unopposed by the revenue. The fourth notice was duly complied with. The tribunal concluded no case of non-compliance was established, allowing the assessee's grounds. en-us Fri, 25 Oct 2024 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772169 The ITAT Jaipur allowed the assessee's appeal against penalty under section 272A(1)(c) for alleged non-compliance with summons under section 131. The tribunal found that the first notice sent via email was not properly served to the assessee, which remained uncontroverted by the revenue. For the second notice, the assessee had sought adjournment, which could not constitute non-compliance. The third notice was also not received by the assessee, unopposed by the revenue. The fourth notice was duly complied with. The tribunal concluded no case of non-compliance was established, allowing the assessee's grounds. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772169