https://www.taxtmi.com/caselaws?id=401453 The tribunal found the penalty imposed without prior approval to be unjustified and deleted the penalty amount of Rs. 17,242, as it did not comply with the provisions of Section 274 of the Income Tax Act, 1961. The appeal of the Assessee was allowed based on these findings. en-us Thu, 15 Oct 2020 00:00:00 +0530 Tue, 08 Dec 2020 11:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401453 The tribunal found the penalty imposed without prior approval to be unjustified and deleted the penalty amount of Rs. 17,242, as it did not comply with the provisions of Section 274 of the Income Tax Act, 1961. The appeal of the Assessee was allowed based on these findings. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401453