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ITAT Lucknow Deletes Section 272A(1)(d) Penalty Where Tax Notices Went Unnoticed
Case Law Details
- Case Name
- Amar Liquors Vs DCIT/ACIT (ITAT Lucknow)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Lucknow
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Amar Liquors Vs DCIT/ACIT (ITAT Lucknow)
The appeal before the Income Tax Appellate Tribunal, Lucknow Bench, arose from the order dated 12.08.2025 passed by the Commissioner of Income-tax (Appeals)/NFAC for AY 2022-23, confirming a penalty of ₹40,000 imposed under Section 272A(1)(d) of the Income-tax Act for alleged non-compliance with a notice issued under Section 143(2) and notices issued under Section 142(1).
The assessee had filed its return of income under Section 139(1) on 19.10.2022, declaring total income of ₹17,75,430. During scrutiny assessment, the Assessing Officer issued ...
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