https://www.taxtmi.com/caselaws?id=469226 Reasonable cause for non-compliance with statutory income-tax notices was accepted where the assessee showed she was in her village in Gujarat without internet access, had no regular tax consultant monitoring the portal, and the notices were issued within a short span. Supported by affidavit and village particulars, this explanation was treated as sufficient to explain the default. On that basis, penalty under section 272A(1)(d) of the Income-tax Act, 1961 was held not sustainable and was directed to be deleted. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469226 Reasonable cause for non-compliance with statutory income-tax notices was accepted where the assessee showed she was in her village in Gujarat without internet access, had no regular tax consultant monitoring the portal, and the notices were issued within a short span. Supported by affidavit and village particulars, this explanation was treated as sufficient to explain the default. On that basis, penalty under section 272A(1)(d) of the Income-tax Act, 1961 was held not sustainable and was directed to be deleted. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469226