https://www.taxtmi.com/caselaws?id=355665 The Tribunal found the reassessment proceedings invalid due to lack of proper jurisdiction and mechanical approval by the JCIT. Consequently, the penalty orders under Section 271(1)(c) were quashed, and the Assessing Officer was directed to delete the penalties for all relevant assessment years. The appeals of the assessees were allowed in full. en-us Fri, 09 Feb 2018 00:00:00 +0530 Fri, 16 Feb 2018 07:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355665 The Tribunal found the reassessment proceedings invalid due to lack of proper jurisdiction and mechanical approval by the JCIT. Consequently, the penalty orders under Section 271(1)(c) were quashed, and the Assessing Officer was directed to delete the penalties for all relevant assessment years. The appeals of the assessees were allowed in full. Case-Laws Income Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355665