https://www.taxtmi.com/caselaws?id=366168 The Tribunal dismissed the miscellaneous applications filed by the Revenue, upholding its original order dated 22.1.2015. The penalties imposed on the Assessee under sections 271D and 271E were canceled as the impounded documents did not show violations. Allegations of tampering with documents were not proven, and the appeals were deemed non-maintainable due to low tax effect as per CBDT Circular No. 3/2018. The Revenue's claims were dismissed, allowing them to explore alternative legal options. en-us Fri, 24 Aug 2018 00:00:00 +0530 Thu, 30 Aug 2018 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366168 The Tribunal dismissed the miscellaneous applications filed by the Revenue, upholding its original order dated 22.1.2015. The penalties imposed on the Assessee under sections 271D and 271E were canceled as the impounded documents did not show violations. Allegations of tampering with documents were not proven, and the appeals were deemed non-maintainable due to low tax effect as per CBDT Circular No. 3/2018. The Revenue's claims were dismissed, allowing them to explore alternative legal options. Case-Laws Income Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366168