Income Tax Notices Sent to Old Address Without Evidence of Service: ITAT Deletes Section 271(1)(b) Penalty

Sumit Maheshwari Vs ITO (ITAT Delhi)

In the case of Sumit Maheshwari vs. Income Tax Officer (ITAT Delhi), the appeal arose from a penalty imposed under section 271(1)(b) of the Income Tax Act, 1961 for non-compliance with a notice issued under section 142(1) of the Act. The core issue was whether the penalty was justified given the circumstances surrounding the service of notices by the Income Tax Department.

Background and Arguments:

The assessee, Sumit Maheshwari, challenged the penalty levied on the grounds that notices, including the notice under

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