https://www.taxtmi.com/caselaws?id=801653 Delay in penalty appeals may be condoned where the accountant was unavailable and the director could not effectively use the income-tax portal, particularly where linked quantum appeals remain pending. Penalties under Sections 271(1)(c) and 270A that depend on challenged assessments require reconsideration after quantum adjudication. For Section 271(1)(b), subsequent notices issued after the original non-compliance, followed by an adjournment request and eventual compliance, are treated as continuations of the initial default. The penalty is consequently confined to the initial default of Rs. 10,000 per assessment year rather than imposed separately for each later notice. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 24 Oct 2026 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801653 Delay in penalty appeals may be condoned where the accountant was unavailable and the director could not effectively use the income-tax portal, particularly where linked quantum appeals remain pending. Penalties under Sections 271(1)(c) and 270A that depend on challenged assessments require reconsideration after quantum adjudication. For Section 271(1)(b), subsequent notices issued after the original non-compliance, followed by an adjournment request and eventual compliance, are treated as continuations of the initial default. The penalty is consequently confined to the initial default of Rs. 10,000 per assessment year rather than imposed separately for each later notice. Case-Laws Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801653