https://www.taxtmi.com/caselaws?id=778351 ITAT Agra-AT held that penalty under s.272A(1)(d) could not be imposed where the assessee ultimately furnished all requisite details and assessment was completed under s.143(3). The AO conceded that the details were filed and the breach was merely technical and venial; accordingly, imposition of penalty was unwarranted in the facts and circumstances. Appeal allowed and penalty under s.272A(1)(d) set aside. en-us Wed, 03 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778351 ITAT Agra-AT held that penalty under s.272A(1)(d) could not be imposed where the assessee ultimately furnished all requisite details and assessment was completed under s.143(3). The AO conceded that the details were filed and the breach was merely technical and venial; accordingly, imposition of penalty was unwarranted in the facts and circumstances. Appeal allowed and penalty under s.272A(1)(d) set aside. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778351