https://www.taxtmi.com/caselaws?id=425888 The Tribunal allowed both appeals of the assessee, quashing the reassessment proceedings initiated by the non-jurisdictional AO and the subsequent penalty order under Section 271E. The Tribunal emphasized that the entire process was invalid due to jurisdictional errors and lack of proper application of mind by the authorities involved. en-us Wed, 27 Jul 2022 00:00:00 +0530 Wed, 03 Aug 2022 08:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425888 The Tribunal allowed both appeals of the assessee, quashing the reassessment proceedings initiated by the non-jurisdictional AO and the subsequent penalty order under Section 271E. The Tribunal emphasized that the entire process was invalid due to jurisdictional errors and lack of proper application of mind by the authorities involved. Case-Laws Income Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425888