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Penalty u/s 271(1)(b) imposed on minor - The tribunal upheld the appellant's argument regarding being a minor, stating that penalty proceedings initiated against a minor without the consent of their guardian are not legally sustainable. Considering this and the lack of additions in the quantum proceedings, the tribunal ruled in favor of the appellant, deleting the remaining penalty amount.
Penalty u/s 271(1)(b) imposed on minor - The tribunal upheld the appellant's argument regarding being a minor, stating that penalty proceedings initiated against a minor without the consent of their guardian are not legally sustainable. Considering this and the lack of additions in the quantum proceedings, the tribunal ruled in favor of the appellant, deleting the remaining penalty amount.
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