https://www.taxtmi.com/caselaws?id=777143 ITAT AHMEDABAD upheld that the assessee failed to comply with multiple notices u/s 142(1) and offered no reasonable explanation; the Supreme Court's pandemic extension for filing appeals did not excuse non-compliance with AO's notices. However, ITAT found the AO erred in levying Rs. 20,000 under s.271(1)(b) because separate penalty notices were required for multiple failures, and reduced the penalty to Rs. 10,000. The appeal was accordingly partly allowed. en-us Thu, 21 Aug 2025 00:00:00 +0530 Mon, 25 Aug 2025 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777143 ITAT AHMEDABAD upheld that the assessee failed to comply with multiple notices u/s 142(1) and offered no reasonable explanation; the Supreme Court's pandemic extension for filing appeals did not excuse non-compliance with AO's notices. However, ITAT found the AO erred in levying Rs. 20,000 under s.271(1)(b) because separate penalty notices were required for multiple failures, and reduced the penalty to Rs. 10,000. The appeal was accordingly partly allowed. Case-Laws Income Tax Thu, 21 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777143