https://www.taxtmi.com/caselaws?id=766325 The HC quashed the penalty imposed on the Petitioner under Section 270A of the Income Tax Act, 1961, finding it unjustified due to a technical glitch that failed to display the Petitioner's quantum Appeal on the ITBA portal. The Court emphasized that penalties should not be based solely on administrative errors and must follow a thorough assessment. The penalty order dated 8 February 2022 was set aside, with the Respondents allowed to initiate fresh proceedings after the quantum Appeal's resolution. The decision underscores the need for fairness in imposing tax penalties. en-us Tue, 18 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766325 The HC quashed the penalty imposed on the Petitioner under Section 270A of the Income Tax Act, 1961, finding it unjustified due to a technical glitch that failed to display the Petitioner's quantum Appeal on the ITBA portal. The Court emphasized that penalties should not be based solely on administrative errors and must follow a thorough assessment. The penalty order dated 8 February 2022 was set aside, with the Respondents allowed to initiate fresh proceedings after the quantum Appeal's resolution. The decision underscores the need for fairness in imposing tax penalties. Case-Laws Income Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766325