Assessee filed an appeal before the Tribunal against the penalty order dated 17-3-2020, contending that the Assessing Officer had passed an order before obtaining approval from the Joint Commissioner and relied on the later approval dated 18-3-2020 to support this. Tribunal allowed assessee’s appeal and deleted the penalty. Revenue filed a miscellaneous application under section 254(2), contending that the order was validly passed based on the Joint Commissioner’s approval dated 17-3-2020. The Tribunal held that the revenue failed to produce valid, signed approval dated 17-3-2020, and the documents relied upon were unsigned. Since no valid approval was brought on record, the penalty order could not be sustained, and the miscellaneous application was dismissed.  (AY. 2013-14)