https://www.taxtmi.com/caselaws?id=790561 Penalty for non-compliance with assessment notices under section 271(1)(b) of the Income-tax Act, 1961 was held unsustainable where the assessee established reasonable cause under section 273B. The Tribunal accepted that the assessee was not conversant with income-tax proceedings and lacked effective access to the portal, which explained the failure to respond to notices. It also noted that the quantum matter had been restored to the Assessing Officer, supporting the assessee's explanation on the facts. On this basis, the Tribunal found the default covered by section 273B and deleted the penalty. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790561 Penalty for non-compliance with assessment notices under section 271(1)(b) of the Income-tax Act, 1961 was held unsustainable where the assessee established reasonable cause under section 273B. The Tribunal accepted that the assessee was not conversant with income-tax proceedings and lacked effective access to the portal, which explained the failure to respond to notices. It also noted that the quantum matter had been restored to the Assessing Officer, supporting the assessee's explanation on the facts. On this basis, the Tribunal found the default covered by section 273B and deleted the penalty. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790561