https://www.taxtmi.com/caselaws?id=767727 The first appellate authority upheld the penalty order but failed to adjudicate the specific grounds challenging the levy of penalty under section 270A of the Income-tax Act, 1961, dealing only with the grounds relating to section 270AA. Because the core penalty challenge remained unexamined, the matter required fresh consideration in accordance with law. The appeal was restored to the first appellate authority for a new decision on the unanswered grounds. en-us Tue, 04 Feb 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767727 The first appellate authority upheld the penalty order but failed to adjudicate the specific grounds challenging the levy of penalty under section 270A of the Income-tax Act, 1961, dealing only with the grounds relating to section 270AA. Because the core penalty challenge remained unexamined, the matter required fresh consideration in accordance with law. The appeal was restored to the first appellate authority for a new decision on the unanswered grounds. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767727