https://www.taxtmi.com/caselaws?id=784285 Penalty under s. 272A(1)(d) for alleged non-compliance with four notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. The ITAT held that absence of actual knowledge due to lack of effective service/communication constitutes "reasonable cause" for non-compliance, and that mere portal uploading, without evidence of effective service, cannot sustain penalty, following binding HC precedent. The CIT(A)'s order was set aside and the penalty was deleted. en-us Tue, 30 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784285 Penalty under s. 272A(1)(d) for alleged non-compliance with four notices issued under s. 142(1) was examined where the notices were only uploaded on the e-filing portal and the assessment was completed ex parte under s. 144. The ITAT held that absence of actual knowledge due to lack of effective service/communication constitutes "reasonable cause" for non-compliance, and that mere portal uploading, without evidence of effective service, cannot sustain penalty, following binding HC precedent. The CIT(A)'s order was set aside and the penalty was deleted. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784285