https://www.taxtmi.com/caselaws?id=772283 Penalty for non-appearance in response to a section 142(1) notice was found unsustainable because the assessee showed reasonable cause for the default. The explanation that the failure to comply arose from the serious ill health of the assessee's mother was accepted, so the statutory basis for penalty was not established. The penalty under section 272A(1)(d) was therefore deleted. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772283 Penalty for non-appearance in response to a section 142(1) notice was found unsustainable because the assessee showed reasonable cause for the default. The explanation that the failure to comply arose from the serious ill health of the assessee's mother was accepted, so the statutory basis for penalty was not established. The penalty under section 272A(1)(d) was therefore deleted. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772283