https://www.taxtmi.com/caselaws?id=418565 The ITAT held that the AO lacked jurisdiction to pass the penalty order u/s 271AAC while the case was pending before the ITSC, as per the exclusive jurisdiction granted to the ITSC. Therefore, the penalty order was quashed as infructuous, and the appeal of the assessee was allowed, leading to the deletion of the penalty. en-us Mon, 14 Feb 2022 00:00:00 +0530 Sat, 19 Feb 2022 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418565 The ITAT held that the AO lacked jurisdiction to pass the penalty order u/s 271AAC while the case was pending before the ITSC, as per the exclusive jurisdiction granted to the ITSC. Therefore, the penalty order was quashed as infructuous, and the appeal of the assessee was allowed, leading to the deletion of the penalty. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418565