https://www.taxtmi.com/caselaws?id=348078 The court held that penalties under Sections 271D and 271E of the Income Tax Act could be settled under 'The Direct Tax Dispute Resolution Scheme, 2016'. The orders withdrawing penalty imposition were deemed invalid, and the petitioner was entitled to the benefits of the Amnesty Scheme. The court directed the tax department to reassess the application based on this interpretation and issue new orders. en-us Wed, 12 Jul 2017 00:00:00 +0530 Fri, 15 Sep 2017 21:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348078 The court held that penalties under Sections 271D and 271E of the Income Tax Act could be settled under 'The Direct Tax Dispute Resolution Scheme, 2016'. The orders withdrawing penalty imposition were deemed invalid, and the petitioner was entitled to the benefits of the Amnesty Scheme. The court directed the tax department to reassess the application based on this interpretation and issue new orders. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348078