https://www.taxtmi.com/caselaws?id=378167 The Tribunal allowed the Assessee's appeal, setting aside the penalty proceedings under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal directed the Commissioner of Income Tax (Appeals) to reconsider the penalty imposition in light of the quantum proceedings being set aside. The jurisdictional discrepancy between the Chandigarh and Amritsar Benches was resolved, and the Assessee was granted a fair opportunity to present their case for a fresh determination. The decision was rendered on March 29, 2019. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 10 Apr 2019 07:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378167 The Tribunal allowed the Assessee's appeal, setting aside the penalty proceedings under section 271(1)(c) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal directed the Commissioner of Income Tax (Appeals) to reconsider the penalty imposition in light of the quantum proceedings being set aside. The jurisdictional discrepancy between the Chandigarh and Amritsar Benches was resolved, and the Assessee was granted a fair opportunity to present their case for a fresh determination. The decision was rendered on March 29, 2019. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378167