https://www.taxtmi.com/caselaws?id=785555 Penalty under 272A(1)(d) for non-compliance with notice was annulled where the taxpayer, a remote-residing farmer, failed to respond because he had engaged an advocate who received electronic communications and fees remained unpaid, preventing the advocate from informing the taxpayer; this reliance and lack of physical service amounted to reasonable cause under the statutory excusal doctrine, and therefore the penalty was deleted. The revenues concession that no physical notice was served reinforced the absence of culpability and resulted in withdrawal of the penalty. en-us Fri, 16 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785555 Penalty under 272A(1)(d) for non-compliance with notice was annulled where the taxpayer, a remote-residing farmer, failed to respond because he had engaged an advocate who received electronic communications and fees remained unpaid, preventing the advocate from informing the taxpayer; this reliance and lack of physical service amounted to reasonable cause under the statutory excusal doctrine, and therefore the penalty was deleted. The revenues concession that no physical notice was served reinforced the absence of culpability and resulted in withdrawal of the penalty. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785555