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Case Law Details

Case Name :   Chaturbhoj Vs ITO (ITAT Delhi)
Related Assessment Year : 2009-10
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 Chaturbhoj Vs ITO (ITAT Delhi)

The case of Chaturbhoj Vs ITO was heard by the Income Tax Appellate Tribunal (ITAT) Delhi. The appeal was filed by the assessee against the penalty order issued under Section 271(1)(c) of the Income Tax Act. The ITAT held that if the matter is restored to the Assessing Officer for passing a rectification order, the penalty imposed under Section 271(1)(c) does not survive. This article provides an analysis of the case and its implications.

Analysis: The assessee submitt

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