https://www.taxtmi.com/caselaws?id=783187 ITAT Rajkot partly allowed the assessee's appeal against penalty levied u/s 272A(1)(d) for non-compliance with notices u/s 142(1). The assessment had been completed u/s 144 r.w.s. 144B, evidencing non-compliance during assessment proceedings. The AO imposed penalty of Rs. 30,000/- treating one main notice and two reminder notices as three separate defaults. ITAT held that only the original notice constituted a default, while the subsequent communications were mere reminders. Accordingly, penalty of Rs. 20,000/- relating to the reminders was deleted and penalty of Rs. 10,000/- was sustained. en-us Fri, 28 Nov 2025 00:00:00 +0530 Thu, 11 Dec 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783187 ITAT Rajkot partly allowed the assessee's appeal against penalty levied u/s 272A(1)(d) for non-compliance with notices u/s 142(1). The assessment had been completed u/s 144 r.w.s. 144B, evidencing non-compliance during assessment proceedings. The AO imposed penalty of Rs. 30,000/- treating one main notice and two reminder notices as three separate defaults. ITAT held that only the original notice constituted a default, while the subsequent communications were mere reminders. Accordingly, penalty of Rs. 20,000/- relating to the reminders was deleted and penalty of Rs. 10,000/- was sustained. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783187