https://www.taxtmi.com/highlights?id=34713 As per the provisions of section 271D and 271E, for any default u/s 269SS and 269T, penalty is leviable. However, such penalty is to be imposed by the Joint Commissioner of Income Tax. The assessment order in the present case was completed by the Assistant Commissioner of Income Tax and hence beyond his jurisdiction. - AT en-us Tue, 09 May 2017 07:55:37 +0530 Tue, 09 May 2017 07:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34713 As per the provisions of section 271D and 271E, for any default u/s 269SS and 269T, penalty is leviable. However, such penalty is to be imposed by the Joint Commissioner of Income Tax. The assessment order in the present case was completed by the Assistant Commissioner of Income Tax and hence beyond his jurisdiction. - AT Highlights Income Tax Tue, 09 May 2017 07:55:37 +0530 https://www.taxtmi.com/highlights?id=34713