https://www.taxtmi.com/caselaws?id=765126 The court set aside the penalty order under Section 270A of the Income Tax Act, 1961, due to its imposition during the pendency of an appeal, contravening statutory provisions. It remitted the matter for reconsideration, emphasizing adherence to judicial directives regarding delay calculations. The court also directed that the petitioner be granted a reasonable opportunity to be heard, as required by Section 274, through a faceless facility. The case was sent back to the National Assessment Unit, NFAC, for a fresh order, ensuring compliance with legal and procedural mandates. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 25 Jan 2025 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765126 The court set aside the penalty order under Section 270A of the Income Tax Act, 1961, due to its imposition during the pendency of an appeal, contravening statutory provisions. It remitted the matter for reconsideration, emphasizing adherence to judicial directives regarding delay calculations. The court also directed that the petitioner be granted a reasonable opportunity to be heard, as required by Section 274, through a faceless facility. The case was sent back to the National Assessment Unit, NFAC, for a fresh order, ensuring compliance with legal and procedural mandates. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765126