https://www.taxtmi.com/caselaws?id=286258 The Tribunal allowed the appeal in favor of the assessee, directing the cancellation of the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961. The decision was based on the finding that the Assessing Officer did not properly apply his mind while passing the penalty order, leading to the appellant's inability to respond effectively to the show cause notice. Consequently, the Tribunal set aside the Commissioner of Income Tax (Appeals)'s order and instructed the AO to delete the penalty, citing previous decisions where penalties were not upheld in similar cases of mechanical orders. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 18 Feb 2020 12:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286258 The Tribunal allowed the appeal in favor of the assessee, directing the cancellation of the penalty imposed under section 271(1)(c) of the Income-tax Act, 1961. The decision was based on the finding that the Assessing Officer did not properly apply his mind while passing the penalty order, leading to the appellant's inability to respond effectively to the show cause notice. Consequently, the Tribunal set aside the Commissioner of Income Tax (Appeals)'s order and instructed the AO to delete the penalty, citing previous decisions where penalties were not upheld in similar cases of mechanical orders. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286258