https://www.taxtmi.com/caselaws?id=783251 ITAT Indore partly allowed the assessee's appeal against penalty imposed u/s 271(1)(b) for alleged non-compliance with five notices u/s 142(1). It held that where successive notices are issued by the AO on the same subject matter seeking identical information, non-compliance constitutes a single default rather than multiple defaults. Applying the principle under s. 273B, the Tribunal sustained penalty of Rs. 10,000/- for the first instance of non-compliance and deleted penalty for the remaining four notices, thereby restricting the levy to one default only. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783251 ITAT Indore partly allowed the assessee's appeal against penalty imposed u/s 271(1)(b) for alleged non-compliance with five notices u/s 142(1). It held that where successive notices are issued by the AO on the same subject matter seeking identical information, non-compliance constitutes a single default rather than multiple defaults. Applying the principle under s. 273B, the Tribunal sustained penalty of Rs. 10,000/- for the first instance of non-compliance and deleted penalty for the remaining four notices, thereby restricting the levy to one default only. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783251