https://www.taxtmi.com/caselaws?id=777552 HC held the penalty under section 271(1)(c) was unsustainably imposed where the appeal under section 246A was transferred to NFAC and the NFAC confirmed penalty under section 250 on incorrect factual/procedural basis instead of adjudicating the 246A appeal. With facts undisputed, the impugned order was quashed and set aside, and the penalty order invalidated; the rectification application under section 154 did not cure the defect. en-us Tue, 26 Aug 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777552 HC held the penalty under section 271(1)(c) was unsustainably imposed where the appeal under section 246A was transferred to NFAC and the NFAC confirmed penalty under section 250 on incorrect factual/procedural basis instead of adjudicating the 246A appeal. With facts undisputed, the impugned order was quashed and set aside, and the penalty order invalidated; the rectification application under section 154 did not cure the defect. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777552