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Penalty initiation based on incorrect interpretation: HC directs consideration of appeal without insisting on deposit
Case Law Details
- Case Name
- Annamalai Bus Transports P Ltd. Vs PCIT (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Annamalai Bus Transports P Ltd. Vs PCIT (Madras High Court)
Madras High Court addresses penalty proceedings in Annamalai Bus Transports vs. PCIT for AY 2018-19. No cash transaction, emphasizes fair assessment.
Introduction: The Madras High Court dealt with a Writ Petition challenging an order passed by the Principal Chief Income Tax Commissioner (PCIT) directing the petitioner to pay 20% of the disputed demand in penalty proceedings for the Assessment Year 2018-19.
Facts of the Case: The petitioner, Annamalai Bus Transports P Ltd., had filed its return of income for the AY 2018-19, declaring a...
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