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Case Law Details

Case Name : Annamalai Bus Transports P Ltd. Vs PCIT (Madras High Court)
Related Assessment Year : 2018-19
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Annamalai Bus Transports P Ltd. Vs PCIT (Madras High Court)

Introduction: The Madras High Court has intervened in the case of Annamalai Bus Transports P Ltd. vs PCIT, directing the CIT (Appeals) to promptly dispose of the appeal filed by the assessee within 60 days. The court observed procedural irregularities and a lack of adherence to principles of natural justice in the penalty proceedings, highlighting the absence of cash transactions.

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