https://www.taxtmi.com/highlights?id=58244 Penalty u/s 271(1)(c) - addition u/s 68 - Penalty has been levied in a mechanical manner without application of mind. In our view, this is a serious mistake in the penalty order which is incurable at this stage - by restoring the penalty to the file of the Ld. CIT(A), the appellate authority can not cure the defect/mistake which has been committed by the AO in the penalty order passed under section 271(1)(c) - AT en-us Fri, 04 Jun 2021 16:00:07 +0530 Fri, 04 Jun 2021 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58244 Penalty u/s 271(1)(c) - addition u/s 68 - Penalty has been levied in a mechanical manner without application of mind. In our view, this is a serious mistake in the penalty order which is incurable at this stage - by restoring the penalty to the file of the Ld. CIT(A), the appellate authority can not cure the defect/mistake which has been committed by the AO in the penalty order passed under section 271(1)(c) - AT Highlights Income Tax Fri, 04 Jun 2021 16:00:07 +0530 https://www.taxtmi.com/highlights?id=58244