https://www.taxtmi.com/caselaws?id=792420 Penalty for non-compliance with assessment notices was found unsustainable where there was no evidence that the notices had been physically served on the assessee. The record showed the assessee was an agriculturist, a non-filer and held an unregistered PAN, and the assessment had been completed ex parte under section 144 read with section 147. In the absence of valid service of notice, the assessee could not be treated as guilty of default under section 271(1)(b). The penalty was therefore deleted. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792420 Penalty for non-compliance with assessment notices was found unsustainable where there was no evidence that the notices had been physically served on the assessee. The record showed the assessee was an agriculturist, a non-filer and held an unregistered PAN, and the assessment had been completed ex parte under section 144 read with section 147. In the absence of valid service of notice, the assessee could not be treated as guilty of default under section 271(1)(b). The penalty was therefore deleted. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792420