ITAT Agra Deletes Section 271(1)(b) Penalty Order Passed on Notice Service Day

Ganeshi Lal Narayan Das Vs DCIT (Exemption) (ITAT Agra)

In the case of Ganeshi Lal Narayan Das vs. DCIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Agra addressed the issue of a penalty levied under Section 271(1)(b) of the Income-tax Act, 1961. The crux of the case was whether the penalty imposed on the assessee was justified

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