Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Faceless Penalty Scheme scope narrowed: technical pendency failures and no PAN cases excluded from faceless penalty assignment. The order excludes from the Faceless Penalty Scheme penalty proceedings where pendency could not be created on ITBA due to technical reasons and penalty proceedings in cases without a PAN. It further directs that prior para 3 directions continue to apply to penalties imposable under Chapter XXI, subject to these exclusions, and states that the order takes immediate effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Faceless Penalty Scheme scope narrowed: technical pendency failures and no PAN cases excluded from faceless penalty assignment.
The order excludes from the Faceless Penalty Scheme penalty proceedings where pendency could not be created on ITBA due to technical reasons and penalty proceedings in cases without a PAN. It further directs that prior para 3 directions continue to apply to penalties imposable under Chapter XXI, subject to these exclusions, and states that the order takes immediate effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.