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ITAT quashes section 271(1)(c) penalty as VAT was paid before due date of return
Case Law Details
- Case Name
- Ganesh Jagannath Choukse Vs ACIT (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Nagpur
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Ganesh Jagannath Choukse Vs ACIT (ITAT Nagpur)
This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-1, Nagpur, [“Ld. CIT(A)”, for short], dated 29/05/2017 for Assessment Year 2012-13.
2. The brief facts of the case are that the Assessee has filed return on, 15.05.2013 declaring income of Rs.15,83,910/-. During the course of assessment proceedings, the AO has noticed that, the Assessee has debited sales tax (VAT) of Rs.3,84,986/- to his P&L Account. As per the AO, the appellant has failed to pay the same amount on or bef...
