https://www.taxtmi.com/caselaws?id=338760 The Tribunal set aside the CIT (A)'s deletion of penalty under section 271E of the Income-tax Act, 1961 for AY 2009-10, due to discrepancies in evidence and lack of documentation. The matter was restored for reconsideration, emphasizing the importance of proper documentation and evidence to support claims during penalty proceedings. The Tribunal highlighted the necessity of clear and concrete evidence for fair legal decisions. en-us Fri, 25 Nov 2016 00:00:00 +0530 Fri, 10 Feb 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338760 The Tribunal set aside the CIT (A)'s deletion of penalty under section 271E of the Income-tax Act, 1961 for AY 2009-10, due to discrepancies in evidence and lack of documentation. The matter was restored for reconsideration, emphasizing the importance of proper documentation and evidence to support claims during penalty proceedings. The Tribunal highlighted the necessity of clear and concrete evidence for fair legal decisions. Case-Laws Income Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338760