https://www.taxtmi.com/caselaws?id=408222 The Tribunal allowed the assessee's appeal, setting aside the Commissioner of Income Tax (Appeals)'s decision and quashing the penalty order under section 271(1)(c) as invalid. The Tribunal found that the penalty was mechanically imposed without specifying the charge, making it unsustainable. Emphasizing the importance of specifying charges in penalty imposition, the ruling highlighted the necessity for proper legal procedures and considerations in such matters. en-us Fri, 12 Mar 2021 00:00:00 +0530 Fri, 04 Jun 2021 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408222 The Tribunal allowed the assessee's appeal, setting aside the Commissioner of Income Tax (Appeals)'s decision and quashing the penalty order under section 271(1)(c) as invalid. The Tribunal found that the penalty was mechanically imposed without specifying the charge, making it unsustainable. Emphasizing the importance of specifying charges in penalty imposition, the ruling highlighted the necessity for proper legal procedures and considerations in such matters. Case-Laws Income Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408222