Case Law Details
Case Name : Vaishali Kamlesh Bavishi Vs National Faceless Appeal Centre Centre (NFAC) (ITAT Mumbai)
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All ITAT ITAT Mumbai
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Vaishali Kamlesh Bavishi Vs National Faceless Appeal Centre Centre (NFAC) (ITAT Mumbai)
ITAT Mumbai held that initiation of penalty proceedings under section 271(1)(c) of the Income Tax Act without informing the charges framed for initiation of the same via statutory notice renders the entire proceeding inacceptable.
Facts- On the basis of assessment framed by the AO u/s. 143(3) of the Income Tax Act, 1961 (for short ‘the Act’) making addition of Rs.2,98,741/- being th
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If TDS is paid then No Penalty id levied