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HC set-aside penalty order passed without according personal hearing
Case Law Details
- Case Name
- Allied Engineering Works Pvt Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Allied Engineering Works Pvt Ltd Vs National Faceless Assessment Centre Delhi (Delhi High Court)
Introduction: The case of Allied Engineering Works Pvt. Ltd vs. National Faceless Assessment Centre Delhi, heard by the Delhi High Court, revolves around a penalty imposed on the petitioner concerning an income tax deduction claim for expenditure under Section 35(2AB) of the Income Tax Act. The petitioner sought relief on the grounds of a procedural lapse regarding a fair hearing.
Detailed Analysis:
1. Background: The petitioner challenged a penalty order and a consequential dema...
