Case Law Details
Case Name : S Sagar Enterprise Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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S Sagar Enterprise Vs DCIT (ITAT Mumbai)
Introduction: The case of S Sagar Enterprise vs DCIT, heard by the Income Tax Appellate Tribunal (ITAT) Mumbai, addresses significant issues regarding appeal fees and penalty under section 271(1)(c) of the Income Tax Act, 1961. The tribunal’s ruling sets a precedent in favor of taxpayers seeking refunds and contesting penalties.
Detailed Analysis:
1. Excess Appeal Fe Please become a Premium member. If you are already a Premium member, login here to access the full content.
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