https://www.taxtmi.com/caselaws?id=469866 Penalty under section 271(1)(b) for non-compliance with notices under section 142(1) was deleted where the assessee established reasonable cause under section 273B. The Tribunal noted that the notices were issued during the Covid-19 period and held that the same period of disruption could not be treated differently for separate notices. On the facts, the assessee's failure to respond was justified by the pandemic-related circumstances, so the penalty could not be sustained for any of the assessment years. en-us Tue, 11 Mar 2025 00:00:00 +0530 Tue, 07 Jul 2026 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469866 Penalty under section 271(1)(b) for non-compliance with notices under section 142(1) was deleted where the assessee established reasonable cause under section 273B. The Tribunal noted that the notices were issued during the Covid-19 period and held that the same period of disruption could not be treated differently for separate notices. On the facts, the assessee's failure to respond was justified by the pandemic-related circumstances, so the penalty could not be sustained for any of the assessment years. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469866