https://www.taxtmi.com/caselaws?id=777683 Penalty exposure under section 271(1)(b) arose from failure to comply with notices under section 142(1) and the show-cause notice under section 144. The assessee offered only that the notices were received by an account clerk who did not place them before the officers, and no adjournment request or sufficient cause was shown. That explanation was found inadequate, and the non-compliance was treated as voluntary, so the penalty was upheld. en-us Thu, 28 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777683 Penalty exposure under section 271(1)(b) arose from failure to comply with notices under section 142(1) and the show-cause notice under section 144. The assessee offered only that the notices were received by an account clerk who did not place them before the officers, and no adjournment request or sufficient cause was shown. That explanation was found inadequate, and the non-compliance was treated as voluntary, so the penalty was upheld. Case-Laws Income Tax Thu, 28 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777683