https://www.taxtmi.com/caselaws?id=787608 Penalty for failure to comply with statutory notices was sustained because the taxpayer did not prove a reasonable cause; the post dated medical certificate lacked contemporaneous corroboration and did not cover the notice period, repeated non response during penalty proceedings undermined the claim of incapacity, and conflicting evidence of substantial online gaming receipts and uncorroborated third party operation claims further negated relief. The statutory test requires contemporaneous or convincing evidence to attract relief, which was not met, so the penalty stands. en-us Wed, 07 Jan 2026 00:00:00 +0530 Mon, 16 Mar 2026 11:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787608 Penalty for failure to comply with statutory notices was sustained because the taxpayer did not prove a reasonable cause; the post dated medical certificate lacked contemporaneous corroboration and did not cover the notice period, repeated non response during penalty proceedings undermined the claim of incapacity, and conflicting evidence of substantial online gaming receipts and uncorroborated third party operation claims further negated relief. The statutory test requires contemporaneous or convincing evidence to attract relief, which was not met, so the penalty stands. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787608