https://www.taxtmi.com/caselaws?id=792575 Penalty under section 272A(1)(d) for non-compliance with notices under section 142(1) was held unsustainable where the assessee established reasonable cause under section 273B. Although the default in complying with the statutory notices was not disputed, the assessee's medical incapacity was accepted as the explanation for the failure, and the non-compliance was treated as not deliberate. On that basis, the penalty provision could not be applied and the penalty was deleted in favour of the assessee. en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792575 Penalty under section 272A(1)(d) for non-compliance with notices under section 142(1) was held unsustainable where the assessee established reasonable cause under section 273B. Although the default in complying with the statutory notices was not disputed, the assessee's medical incapacity was accepted as the explanation for the failure, and the non-compliance was treated as not deliberate. On that basis, the penalty provision could not be applied and the penalty was deleted in favour of the assessee. Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792575