https://www.taxtmi.com/caselaws?id=430746 The Tribunal allowed the appeal, quashing the penalty order under section 271D due to the Assessing Officer's failure to record satisfaction, rendering the penalty void ab initio and bad in law. The Tribunal did not address other grounds as the primary issue was resolved, ruling in favor of the assessee. en-us Thu, 24 Nov 2022 00:00:00 +0530 Sat, 26 Nov 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430746 The Tribunal allowed the appeal, quashing the penalty order under section 271D due to the Assessing Officer's failure to record satisfaction, rendering the penalty void ab initio and bad in law. The Tribunal did not address other grounds as the primary issue was resolved, ruling in favor of the assessee. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430746