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Penalty order quashed by HC as authorities up to ITAT level were not clear about facts
Case Law Details
- Case Name
- Pramod Mittal Vs Commissioner of Income Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
Pramod Mittal
Versus
Commissioner of Income-tax
IT Appeal NO. 67 OF 2012
OCTOBER 11, 2012
ORDER
S. Ravindra Bhat, J.
The following question of law arises for consideration in this appeal by the assessee:
“Whether the Tribunal fell into error in upholding the penalty imposed under Section 271(1)(c) by the lower authorities on the ground that it (the assessee) had filed a return containing inaccurate particulars?”
2. The facts briefly are that the assessee was partner of a firm with his brother. The assessee succeeded to the business by way of fam...
