CIT(A) fails to provide Evidence of Notice Served: ITAT deletes Penalty u/s 271 (1) (b) of Income Tax Act [Read Order]

The notice served at the wrong address renders reassessment proceedings invalid
By Aiswarya Krishnadas - On June 13, 2024 5:49 pm - 2 mins read
ITAT - ITAT Delhi - Income tax - Income tax news - Income tax act - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) found that the Commissioner of Income Tax (Appeals) [ CIT(A) ] failed to provide evidence of notice served and subsequently deleted the penalty under Section 271(1)(b) of the Income Tax Act, 1961. This appeal was filed by the assessee against the order of…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader