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ITAT’s Deletion of Addition Invalidates related Section 271(1)(c) Penalty
Case Law Details
- Case Name
- Raj AutoWheels Pvt. Ltd. Vs DCIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Jaipur
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Raj Auto Wheels Pvt. Ltd. Vs DCIT (ITAT Jaipur)
ITAT’s Deletion of Addition Invalidates related Section 271(1)(c) Penalty – Raj Auto Wheels Pvt. Ltd. Vs DCIT (ITAT Jaipur)
Introduction: In a recent decision, the Income Tax Appellate Tribunal (ITAT) in Jaipur, in the case of Raj Auto Wheels Pvt. Ltd. vs. DCIT, addressed the issue of penalty under Section 271(1)(c) of the Income Tax Act, 1961. The ITAT’s order, dated 26th September 2023, highlights the significance of the deletion of additions in the quantum assessment process in determining the validity of re...
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