https://www.taxtmi.com/caselaws?id=465264 HC held that the Revenue should verify whether the assessee had filed a valid appeal against the assessment order for AY 2018-19 and not adopt a hyper-technical approach regarding the acknowledgment issue. The HC quashed the penalty order dated 29.03.2022 passed under s.270A and the consequential demand notice under s.156, thereby setting aside the immediate enforceability of the penalty. However, the HC expressly saved the notice issued under s.274 r/w s.270A, leaving it open to the authority to proceed afresh after ascertaining the factual position regarding the appeal. 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 HC held that the Revenue should verify whether the assessee had filed a valid appeal against the assessment order for AY 2018-19 and not adopt a hyper-technical approach regarding the acknowledgment issue. The HC quashed the penalty order dated 29.03.2022 passed under s.270A and the consequential demand notice under s.156, thereby setting aside the immediate enforceability of the penalty. However, the HC expressly saved the notice issued under s.274 r/w s.270A, leaving it open to the authority to proceed afresh after ascertaining the factual position regarding the appeal. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465264