https://www.taxtmi.com/caselaws?id=462982 Penalty for a single non-appearance at a hearing notice was found unwarranted where the assessee later attended proceedings and furnished the required details. The assessment was completed under Section 143(3), showing substantial compliance with the notices and that the earlier default had been effectively cured in substance. On that basis, the levy of penalty for non-compliance with the hearing notice under Section 271(1)(b) was deleted, leaving no sustainable penalty for the isolated missed date. en-us Tue, 14 Jun 2022 00:00:00 +0530 Tue, 29 Jul 2025 20:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462982 Penalty for a single non-appearance at a hearing notice was found unwarranted where the assessee later attended proceedings and furnished the required details. The assessment was completed under Section 143(3), showing substantial compliance with the notices and that the earlier default had been effectively cured in substance. On that basis, the levy of penalty for non-compliance with the hearing notice under Section 271(1)(b) was deleted, leaving no sustainable penalty for the isolated missed date. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462982