Case Law Details
Case Name : Asst Commissioner of Income Tax Vs Dhariwal Industries Ltd. (ITAT Pune)
Related Assessment Year :
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Brief of the case
1. In the case of Asst Commissioner of Income Tax vs. Dhariwal Industries Ltd, Hon’ble ITAT has held that once issue on which penalty u/s 271 (1)(C)levied involves substantial question of law, then, no penalty is leviable. And no penalty can be levied in succeeding assessment year, if in proceeding assessment year AO has not levied penalty on similar/ identical disallowance.
Facts of the case
1. The ass
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.