ITAT Deletes Penalties for Improper Procedure in Income Tax Notice Issuance

Antony Madassery Vs DCIT (ITAT Amritsar)

The Income Tax Appellate Tribunal (ITAT) in Amritsar recently deleted penalties under sections 271(1)(b) and 272A(1)(b) in the case of Antony Madassery Vs Deputy Commissioner of Income Tax (DCIT). The case revolved around the improper procedure followed in the issuance of income tax notices, resulting in penalties being levied on the assessee.

This judgment underscores the importance of proper procedure in the issuance of income tax notices. It demo

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