Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.

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....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.....