ITAT deletes Section 273B penalty due to non-receipt of e-assessment notice

Ankit Khandelwal Vs Assessing Officer (ITAT Indore)

In the case between Ankit Khandelwal and the Assessing Officer (AO), Income Tax Appellate Tribunal (ITAT), Indore, a notable verdict was delivered. Central to the appeal was a dispute regarding the non-receipt of faceless assessment/e-assessment notice which resulted in a penalty under Section 272A(1)(d). ITAT’s decision to dismiss this penalty forms the crux of our analysis in this piece.

At the core of this case is the penalty of

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