https://www.taxtmi.com/caselaws?id=774891 ITAT Mumbai dismissed revenue's miscellaneous application challenging penalty order under section 271(1)(c). The tribunal held that revenue failed to provide valid proof of JCIT's approval for imposing penalty. Documents showing approval dated 17/03/2020 were unsigned and therefore unacceptable, following precedents from Allahabad HC and Bombay HC requiring proper authorization signatures. Without valid approval, the penalty imposition lacked statutory compliance, resulting in dismissal of revenue's application. en-us Mon, 30 Jun 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774891 ITAT Mumbai dismissed revenue's miscellaneous application challenging penalty order under section 271(1)(c). The tribunal held that revenue failed to provide valid proof of JCIT's approval for imposing penalty. Documents showing approval dated 17/03/2020 were unsigned and therefore unacceptable, following precedents from Allahabad HC and Bombay HC requiring proper authorization signatures. Without valid approval, the penalty imposition lacked statutory compliance, resulting in dismissal of revenue's application. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774891