https://www.taxtmi.com/caselaws?id=800319 Jurisdiction to impose penalties under Section 271D rests with the competent prescribed authority. The Standard Operating Procedure operationalising Penalty Units for Chapter XXI penalties ended the transitional arrangement under the Faceless Penalty Scheme, 2021, which had allowed an Assessment Unit to act as a Penalty Unit. Once Penalty Units became operational, an Assessment Unit could no longer issue a penalty order under Section 271D. A penalty imposed thereafter by an Assessment Unit was without jurisdiction and liable to be quashed. en-us Wed, 09 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800319 Jurisdiction to impose penalties under Section 271D rests with the competent prescribed authority. The Standard Operating Procedure operationalising Penalty Units for Chapter XXI penalties ended the transitional arrangement under the Faceless Penalty Scheme, 2021, which had allowed an Assessment Unit to act as a Penalty Unit. Once Penalty Units became operational, an Assessment Unit could no longer issue a penalty order under Section 271D. A penalty imposed thereafter by an Assessment Unit was without jurisdiction and liable to be quashed. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800319