Sponsored
    Follow Us:

Case Law Details

Case Name : Shri E. Krishnappa Vs ITO (ITAT Bangalore)
Related Assessment Year : 2007-08 to 2009-10
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Brief of the case:

  • The ITAT Bangalore in the case of Shri E. Krishnappa vs. ITO held that initiation of penalty proceedings u/s 271(1)(c) without mentioning its basis i.e. concealment of income or furnishing inaccurate particulars or both would make the proceedings illegal because AO’s satisfaction of the existence of the grounds mentioned in Section 271(1)(c) is a mandatory for initiation of proceedings.
  • The additional ground can be admitted by the tribunal if it challenges the very legality

    Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31