{"id":60997,"date":"2026-06-19T09:36:27","date_gmt":"2026-06-19T04:06:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-vaibhav-pankaj-shah-2025-213-itd-625-mum-trib\/"},"modified":"2026-06-19T09:36:27","modified_gmt":"2026-06-19T04:06:27","slug":"acit-v-vaibhav-pankaj-shah-2025-213-itd-625-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-vaibhav-pankaj-shah-2025-213-itd-625-mum-trib\/","title":{"rendered":"ACIT v. Vaibhav Pankaj Shah. (2025) 213 ITD 625 (Mum) (Trib.)"},"content":{"rendered":"<p>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&#8217;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\u2019s 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.\u00a0 (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Penalty-Concealment-Without valid approval of Joint Commissioner-Miscellaneous application of revenue was dismissed. [S.271(1)(c)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60997","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fRP","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60997"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60997\/revisions"}],"predecessor-version":[{"id":60998,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60997\/revisions\/60998"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}