https://www.taxtmi.com/caselaws?id=71135 The Appellate Tribunal ITAT PATNA-B upheld the cancellation of a penalty of Rs. 1,000 imposed under section 140A(3) for non-payment of self-assessment amount. The Tribunal ruled that an entry in the order sheet did not constitute a valid order for the penalty, as it lacked essential details and was unsigned. Additionally, the absence of a show cause notice further invalidated the penalty imposition. Consequently, the Tribunal dismissed the Department's appeal, affirming the cancellation of the penalty. en-us Tue, 27 Apr 1976 00:00:00 +0530 Thu, 21 Apr 2011 15:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71135 The Appellate Tribunal ITAT PATNA-B upheld the cancellation of a penalty of Rs. 1,000 imposed under section 140A(3) for non-payment of self-assessment amount. The Tribunal ruled that an entry in the order sheet did not constitute a valid order for the penalty, as it lacked essential details and was unsigned. Additionally, the absence of a show cause notice further invalidated the penalty imposition. Consequently, the Tribunal dismissed the Department's appeal, affirming the cancellation of the penalty. Case-Laws Income Tax Tue, 27 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71135