HC directs Appellate Authority to review appeal without pre-deposit

Anamallais Bus Transports P Ltd Vs PCIT (Madras High Court)

Introduction: The Madras High Court, in the matter of Anamallais Bus Transports P Ltd vs. PCIT, has issued a directive challenging the penalty proceedings under Section 271-E of the Income Tax Act. The court’s preliminary view suggests a lack of cash transactions, prompting a reevaluation by the Appellate Authority.

This writ petition challenges the order dated 09.10.2023, asserting that the petitioner, Anam

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