https://www.taxtmi.com/caselaws?id=796389 Reasonable cause protected the assessee from penalty for non-compliance with notices where notices were not served at its business address and were sent to an inaccessible email account managed by a former employee. The explanation was not found false or mala fide, the assessee later participated in assessment proceedings, and no material showed deliberate, wilful or contumacious default. Penalty for non-compliance with the notice under section 143(2) was also unsustainable because the assessment order recorded no satisfaction regarding that default. The article states that 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 Reasonable cause protected the assessee from penalty for non-compliance with notices where notices were not served at its business address and were sent to an inaccessible email account managed by a former employee. The explanation was not found false or mala fide, the assessee later participated in assessment proceedings, and no material showed deliberate, wilful or contumacious default. Penalty for non-compliance with the notice under section 143(2) was also unsustainable because the assessment order recorded no satisfaction regarding that default. The article states that 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