https://www.taxtmi.com/caselaws?id=465264 Penalty proceedings and the consequential demand under the Income-tax Act were questioned because the assessee said a valid appeal had already been filed against the assessment order. The assessee relied on the appeal acknowledgement and Form 35, while the department raised objections about the acknowledgement and the appeal's validity. The court treated the matter as requiring verification rather than a hyper-technical rejection and held that the penalty order and demand could not stand on the existing record. The penalty issue was left open for fresh decision after confirming whether a valid appeal had in fact been filed. en-us Thu, 21 Apr 2022 00:00:00 +0530 Fri, 12 Dec 2025 20:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465264 Penalty proceedings and the consequential demand under the Income-tax Act were questioned because the assessee said a valid appeal had already been filed against the assessment order. The assessee relied on the appeal acknowledgement and Form 35, while the department raised objections about the acknowledgement and the appeal's validity. The court treated the matter as requiring verification rather than a hyper-technical rejection and held that the penalty order and demand could not stand on the existing record. The penalty issue was left open for fresh decision after confirming whether a valid appeal had in fact been filed. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465264