https://www.taxtmi.com/highlights?id=91955 ITAT held that, in set-aside proceedings under the Act, the AO issued five notices u/s 142(1); the assessee failed to comply with the initial three and complied with the subsequent two. The assessee's plea of unfamiliarity with the e-filing portal was rejected as unconvincing and unsupported by non-receipt evidence. However, ITAT found that multiple successive notices seeking the same information constitute a single default, not multiple defaults. Consequently, the penalty u/s 271(1)(b) was restricted to one default: the penalty is confirmed to the extent of Rs.10,000 and the balance of the penalty imposed by the AO is deleted. en-us Wed, 27 Aug 2025 08:41:03 +0530 Wed, 27 Aug 2025 08:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91955 ITAT held that, in set-aside proceedings under the Act, the AO issued five notices u/s 142(1); the assessee failed to comply with the initial three and complied with the subsequent two. The assessee's plea of unfamiliarity with the e-filing portal was rejected as unconvincing and unsupported by non-receipt evidence. However, ITAT found that multiple successive notices seeking the same information constitute a single default, not multiple defaults. Consequently, the penalty u/s 271(1)(b) was restricted to one default: the penalty is confirmed to the extent of Rs.10,000 and the balance of the penalty imposed by the AO is deleted. Highlights Income Tax Wed, 27 Aug 2025 08:41:03 +0530 https://www.taxtmi.com/highlights?id=91955