Case Law Details
Case Name : DD Target PMT Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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DD Target PMT Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi held that imposition of penalty u/s. 270A(9)(a) of the Income Tax Act without mentioning the specific instance of misreporting in the notice or in order will vitiate the penalty order. Accordingly, penalty deleted and appeal allowed.
Facts- A search and seizure action u/s 132 of the Income Tax, 1961 carried out at the premises of the Assessee on 14/06/2019 and 15/06/2019. Consequent to the said search and seizure, the assessment proceedings have been initiated and the assessment orders came to be passed u/s 153A r.w. Section 143(3) of the Act ...
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Thanks for sharing case law