Case Law Details
Case Name : PCIT Vs Gopal Kumar Goyal (Delhi High Court)
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All High Courts Delhi High Court
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PCIT Vs Gopal Kumar Goyal (Delhi High Court)
Introduction: The Delhi High Court recently passed a notable judgement in the case of PCLT Vs Gopal Kumar Goyal, shedding light on the requirements of a penalty order under Section 271(1)(c) of the Income Tax Act, 1961. The court quashed a 300% penalty levied by the Assessing Officer (AO) due to lack of clarity in the notice about whether the respondent concealed income or furnished inaccurate particulars.
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