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Income Tax | Section 271D Penalty by Assessment Unit Without Jurisdiction Quashed: ITAT Delhi

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashes Section 271D penalties as Assessment Unit lacked jurisdiction after Faceless Penalty Unit became operational. The post Section 271D Penalty by Assessment Unit Without Jurisdiction Quashed: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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