https://www.taxtmi.com/caselaws?id=1759 The High Court dismissed the appeal filed by the revenue challenging the deletion of penalty under Section 271D of the Income-tax Act, 1961 by the Income Tax Appellate Tribunal. The Court upheld the Tribunal's decision, emphasizing that the default in question was a technical error and not a deliberate violation of tax provisions. The Court concurred with the findings that the assessee did not act deliberately in defiance of the law, leading to the dismissal of the appeal due to the lack of merit in challenging the Tribunal's decision. en-us Thu, 06 Sep 2007 00:00:00 +0530 Sat, 13 Jul 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1759 The High Court dismissed the appeal filed by the revenue challenging the deletion of penalty under Section 271D of the Income-tax Act, 1961 by the Income Tax Appellate Tribunal. The Court upheld the Tribunal's decision, emphasizing that the default in question was a technical error and not a deliberate violation of tax provisions. The Court concurred with the findings that the assessee did not act deliberately in defiance of the law, leading to the dismissal of the appeal due to the lack of merit in challenging the Tribunal's decision. Case-Laws Income Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1759