Case Law Details
Case Name : Ushaben Chauhan Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2009-2010
Courts :
All ITAT ITAT Ahmedabad
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Ushaben Chauhan Vs ITO (ITAT Ahmedabad)
Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) in Ahmedabad, the penalty imposed under Section 271(1)(c) of the Income Tax Act was deleted. The case involves Ushaben Chauhan, who did not initially file her income tax return for the Assessment Year 2009-10 and faced penalty proceedings due to her non-awareness of tax liability on the sale of land.
Detailed Analysis:
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