https://www.taxtmi.com/caselaws?id=421133 The Tribunal allowed the appeal and deleted the penalty imposed in the second round of proceedings under section 271(1)(c) of the Income Tax Act. The Tribunal held that once a penalty is deleted due to jurisdictional defects in the notice, subsequent penalties based on the same grounds cannot be sustained. This decision aligned with established legal interpretations and previous judicial decisions, emphasizing that penalties cannot be maintained if the root jurisdictional issue has been addressed and the penalty deleted in the initial appeal stage. en-us Mon, 28 Mar 2022 00:00:00 +0530 Mon, 18 Apr 2022 08:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421133 The Tribunal allowed the appeal and deleted the penalty imposed in the second round of proceedings under section 271(1)(c) of the Income Tax Act. The Tribunal held that once a penalty is deleted due to jurisdictional defects in the notice, subsequent penalties based on the same grounds cannot be sustained. This decision aligned with established legal interpretations and previous judicial decisions, emphasizing that penalties cannot be maintained if the root jurisdictional issue has been addressed and the penalty deleted in the initial appeal stage. Case-Laws Income Tax Mon, 28 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421133