https://www.taxtmi.com/caselaws?id=422067 A later revised penalty order replaces the earlier order under the doctrine of merger, so the earlier order does not survive independently. A procedural defect arising from the absence of prior approval in the revised order was treated as curable, and the matter was remanded for compliance and fresh consideration. Penalty computation was confined to the additions finally sustained in quantum proceedings, and the quantum determination was binding on the lower authorities for that purpose. en-us Fri, 25 Feb 2022 00:00:00 +0530 Sat, 07 May 2022 06:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422067 A later revised penalty order replaces the earlier order under the doctrine of merger, so the earlier order does not survive independently. A procedural defect arising from the absence of prior approval in the revised order was treated as curable, and the matter was remanded for compliance and fresh consideration. Penalty computation was confined to the additions finally sustained in quantum proceedings, and the quantum determination was binding on the lower authorities for that purpose. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422067