https://www.taxtmi.com/caselaws?id=304918 The Tribunal held that the penalty imposed under Section 271(1)(c) was unsustainable as the correct provision for the year was Section 271AAA. The Tribunal found that the jurisdictional challenge was not a mere technical defect and could not be cured under Section 292B. The order imposing the penalty was canceled, and the Assessee's appeal was allowed. en-us Wed, 17 Apr 2013 00:00:00 +0530 Sat, 05 Nov 2022 11:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304918 The Tribunal held that the penalty imposed under Section 271(1)(c) was unsustainable as the correct provision for the year was Section 271AAA. The Tribunal found that the jurisdictional challenge was not a mere technical defect and could not be cured under Section 292B. The order imposing the penalty was canceled, and the Assessee's appeal was allowed. Case-Laws Income Tax Wed, 17 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304918