https://www.taxtmi.com/caselaws?id=796389 Penalty for non-compliance with tax notices is not sustainable where the taxpayer establishes reasonable cause and the default is neither deliberate nor wilful. Notices sent to an inaccessible email account and not served at the business address did not come to the taxpayer's knowledge; the explanation was not found false or mala fide. Subsequent participation in assessment proceedings and absence of Revenue material showing contumacious conduct supported deletion of penalty. Penalty for non-compliance with a notice under section 143(2) was also unsustainable because the assessment order recorded no satisfaction regarding that default. Technical or venial breaches do not attract penalty where statutory reasonable-cause protection applies. en-us Tue, 30 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796389 Penalty for non-compliance with tax notices is not sustainable where the taxpayer establishes reasonable cause and the default is neither deliberate nor wilful. Notices sent to an inaccessible email account and not served at the business address did not come to the taxpayer's knowledge; the explanation was not found false or mala fide. Subsequent participation in assessment proceedings and absence of Revenue material showing contumacious conduct supported deletion of penalty. Penalty for non-compliance with a notice under section 143(2) was also unsustainable because the assessment order recorded no satisfaction regarding that default. Technical or venial breaches do not attract penalty where statutory reasonable-cause protection applies. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796389