https://www.taxtmi.com/highlights?id=104521 The Faceless Penalty Scheme SOP assigns Chapter XXI penalty proceedings to the Penalty Unit. Once the Penalty Unit became operational, the transitional arrangement allowing the Assessment Unit to act as the Penalty Unit ceased to apply. Accordingly, the Assessment Unit lacked jurisdiction to impose penalties under section 271D for alleged cash contributions accepted from members. Penalty orders issued by the Assessment Unit after operationalisation of the Penalty Unit were quashed for want of jurisdiction, rendering the remaining grounds academic. en-us Mon, 05 Oct 2026 08:13:26 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104521 The Faceless Penalty Scheme SOP assigns Chapter XXI penalty proceedings to the Penalty Unit. Once the Penalty Unit became operational, the transitional arrangement allowing the Assessment Unit to act as the Penalty Unit ceased to apply. Accordingly, the Assessment Unit lacked jurisdiction to impose penalties under section 271D for alleged cash contributions accepted from members. Penalty orders issued by the Assessment Unit after operationalisation of the Penalty Unit were quashed for want of jurisdiction, rendering the remaining grounds academic. Highlights Income Tax Mon, 05 Oct 2026 08:13:26 +0530 https://www.taxtmi.com/highlights?id=104521