https://www.taxtmi.com/caselaws?id=782428 Penalty under section 272A(1)(d) cannot be sustained for alleged non-compliance with a section 142(1) notice unless service of the notice is established. Where the assessee was a non-resident and the record did not show service, mere issuance of the notice was insufficient because the assessee had no effective knowledge of the proceedings or real opportunity to comply. On that basis, the penalty was held unsustainable and deleted in favour of the assessee. en-us Tue, 28 Oct 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782428 Penalty under section 272A(1)(d) cannot be sustained for alleged non-compliance with a section 142(1) notice unless service of the notice is established. Where the assessee was a non-resident and the record did not show service, mere issuance of the notice was insufficient because the assessee had no effective knowledge of the proceedings or real opportunity to comply. On that basis, the penalty was held unsustainable and deleted in favour of the assessee. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782428