ITAT Bangalore Sets Aside Penalty order for serving on unrelated email ID

Hitech Poultry Feeds Vs ITO (ITAT Bangalore)

Improper notice delivery & inadequate response time deemed as denial of opportunity: ITAT Bangalore 

AO issued a notice u/s 271B to a mail ID not related to the assessee. Assessee acknowledged the proceedings only when AO informed him. AO further passed a penalty order u/s 271B.

Assessee filed an appeal before the CIT against the said penalty order. CIT issued a notice which had to be responded within the due date specified in the notice. Without waiting till the o

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