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Case Law Details

Case Name : Vikram Dhirani Vs DCIT (ITAT Delhi)
Related Assessment Year : 2012-13
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Vikram Dhirani Vs DCIT (ITAT Delhi)

Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) Delhi, the penalty under Section 271AAA of the Income Tax Act was canceled. The cancellation of the penalty was primarily due to the lack of a specific inquiry by the tax authorities, allowing the taxpayer to avail immunity from the penalty.

Background of the Case: The appellant, in this case, had filed an appeal against the order passed by

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