https://www.taxtmi.com/caselaws?id=779403 Penalty confirmation under section 271(1)(c) was found unsustainable where the first appellate authority merely reproduced the facts, grounds and written submissions without independently examining the record or addressing the assessee's objections. Because no reasoned finding on the merits was recorded, the matter required reconsideration. The case was therefore remanded for de novo adjudication in accordance with law, with an opportunity of hearing to the assessee. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779403 Penalty confirmation under section 271(1)(c) was found unsustainable where the first appellate authority merely reproduced the facts, grounds and written submissions without independently examining the record or addressing the assessee's objections. Because no reasoned finding on the merits was recorded, the matter required reconsideration. The case was therefore remanded for de novo adjudication in accordance with law, with an opportunity of hearing to the assessee. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779403