https://www.taxtmi.com/caselaws?id=251295 The High Court upheld the deletion of the penalty imposed under Section 271G of the Income Tax Act by the Commissioner of Income Tax (Appeals). The court found that the penalty order lacked specific details on the timeline of document submission, leading to a lack of application of mind. It emphasized the importance of recording specific details related to document submission timelines and compliance in penalty orders under Section 271G, ultimately dismissing the appeal due to the Revenue's failure to provide essential details and lack of clarity in the penalty order. en-us Wed, 03 Sep 2014 00:00:00 +0530 Wed, 10 Sep 2014 10:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251295 The High Court upheld the deletion of the penalty imposed under Section 271G of the Income Tax Act by the Commissioner of Income Tax (Appeals). The court found that the penalty order lacked specific details on the timeline of document submission, leading to a lack of application of mind. It emphasized the importance of recording specific details related to document submission timelines and compliance in penalty orders under Section 271G, ultimately dismissing the appeal due to the Revenue's failure to provide essential details and lack of clarity in the penalty order. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251295