https://www.taxtmi.com/caselaws?id=458734 The Tribunal remanded the case to the CIT (A) for fresh adjudication on issues concerning the timing of penalty initiation under Section 271D, enhancement of the penalty amount, and reasonable cause for violation of Section 269SS. The CIT (A) must issue a detailed, speaking order addressing all legal and factual aspects, ensuring compliance with natural justice principles. The appeal was allowed for statistical purposes. en-us Mon, 14 Nov 2011 00:00:00 +0530 Thu, 14 Nov 2024 12:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458734 The Tribunal remanded the case to the CIT (A) for fresh adjudication on issues concerning the timing of penalty initiation under Section 271D, enhancement of the penalty amount, and reasonable cause for violation of Section 269SS. The CIT (A) must issue a detailed, speaking order addressing all legal and factual aspects, ensuring compliance with natural justice principles. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 14 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458734