Penalty Order u/s 271AAB Void Due to Lack of Prior Approval from Joint Commissioner of Income Tax.

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....Penalty u/s 271AAB - relevant column of ‘approval letter No.’ and ‘Date’ had been left blank in the penalty order which have been filled with pen on receipt of said approval of JCIT vide letter no. 1036 dt. 30/09/2016 - it is crystal clear that the penalty order passed by the AO on 29/09/2016 was before taking the approval - penalty order is void ab-initio....