https://www.taxtmi.com/caselaws?id=348889 The Tribunal allowed the appeals for both assessment years as the penalty notices were deemed invalid due to non-application of mind by the Assessing Officer. Consequently, the penalty orders were set aside without further consideration of other issues raised by the assessee, as the primary ground sufficed to decide the appeals. The principle of consistency was maintained for the subsequent assessment year, leading to the allowance of both appeals. en-us Wed, 31 May 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348889 The Tribunal allowed the appeals for both assessment years as the penalty notices were deemed invalid due to non-application of mind by the Assessing Officer. Consequently, the penalty orders were set aside without further consideration of other issues raised by the assessee, as the primary ground sufficed to decide the appeals. The principle of consistency was maintained for the subsequent assessment year, leading to the allowance of both appeals. Case-Laws Income Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348889