https://www.taxtmi.com/caselaws?id=791358 Initial non-compliance with notices under section 142(1) was held not to justify penalty under section 272A(1)(d) where the assessee later furnished detailed replies and supporting documents. The assessment order recorded that those replies were verified, found tenable, and accepted in completing the assessment under section 143(3). On that basis, the earlier lapse was treated as cured and effectively condoned by the Assessing Officer, leaving no surviving basis for penalty. The penalty was therefore directed to be deleted. en-us Thu, 07 May 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791358 Initial non-compliance with notices under section 142(1) was held not to justify penalty under section 272A(1)(d) where the assessee later furnished detailed replies and supporting documents. The assessment order recorded that those replies were verified, found tenable, and accepted in completing the assessment under section 143(3). On that basis, the earlier lapse was treated as cured and effectively condoned by the Assessing Officer, leaving no surviving basis for penalty. The penalty was therefore directed to be deleted. Case-Laws Income Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791358