https://www.taxtmi.com/caselaws?id=796100 Deletion of penalty solely because the underlying assessment orders had been quashed could not stand after the orders quashing those assessments were set aside in connected appeals. The Tribunal had not examined the penalty proceedings on their merits or addressed the other legal issues. The penalty matter therefore required fresh adjudication on the merits and applicable legal issues, and the Tribunal's order deleting the penalty was set aside and remitted for reconsideration. en-us Thu, 16 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796100 Deletion of penalty solely because the underlying assessment orders had been quashed could not stand after the orders quashing those assessments were set aside in connected appeals. The Tribunal had not examined the penalty proceedings on their merits or addressed the other legal issues. The penalty matter therefore required fresh adjudication on the merits and applicable legal issues, and the Tribunal's order deleting the penalty was set aside and remitted for reconsideration. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796100