https://www.taxtmi.com/caselaws?id=408551 The Tribunal dismissed the Revenue's appeal against the deletion of penalty under Section 271G of the IT Act for the assessment year 2012-13. The decision was based on the principles of natural justice and lack of prejudice to the Revenue due to the non-filing of documents before the Assessing Officer. The Tribunal upheld the Ld. CIT(Appeals) decision, emphasizing the importance of providing essential details in penalty notices and considering reasonable causes for non-compliance with document filing requirements. en-us Mon, 31 May 2021 00:00:00 +0530 Tue, 15 Jun 2021 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408551 The Tribunal dismissed the Revenue's appeal against the deletion of penalty under Section 271G of the IT Act for the assessment year 2012-13. The decision was based on the principles of natural justice and lack of prejudice to the Revenue due to the non-filing of documents before the Assessing Officer. The Tribunal upheld the Ld. CIT(Appeals) decision, emphasizing the importance of providing essential details in penalty notices and considering reasonable causes for non-compliance with document filing requirements. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408551