https://www.taxtmi.com/caselaws?id=774168 A withdrawal request relating to a separate penalty appeal under section 270A could not be used to treat an appeal against penalty under section 271D as withdrawn or infructuous. The 271D penalty for violation of section 269SS was independent of the quantum assessment, and the appeal had been dismissed without any merits adjudication on that penalty. The dismissal as withdrawn was therefore unsustainable, and the matter was restored to the CIT(A) for disposal on merits. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 04 Jul 2025 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774168 A withdrawal request relating to a separate penalty appeal under section 270A could not be used to treat an appeal against penalty under section 271D as withdrawn or infructuous. The 271D penalty for violation of section 269SS was independent of the quantum assessment, and the appeal had been dismissed without any merits adjudication on that penalty. The dismissal as withdrawn was therefore unsustainable, and the matter was restored to the CIT(A) for disposal on merits. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774168