https://www.taxtmi.com/caselaws?id=779339 An assessee's failure to comply with notices under section 142(1) was not excused where the explanation that a former tax consultant had entered his own contact details on the portal was unsupported by documentary evidence. The Tribunal noted that access to the income-tax portal would ordinarily involve the assessee's details and found the plea of ignorance unacceptable on the facts. As no sufficient cause was shown for the default, the penalty under section 271(1)(b) was upheld and the challenge to the levy was rejected. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779339 An assessee's failure to comply with notices under section 142(1) was not excused where the explanation that a former tax consultant had entered his own contact details on the portal was unsupported by documentary evidence. The Tribunal noted that access to the income-tax portal would ordinarily involve the assessee's details and found the plea of ignorance unacceptable on the facts. As no sufficient cause was shown for the default, the penalty under section 271(1)(b) was upheld and the challenge to the levy was rejected. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779339