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Case Law Details

Case Name : Tekchand Vs ITO (ITAT Delhi)
Related Assessment Year : 2015-16
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Tekchand Vs ITO (ITAT Delhi)

Introduction: In a recent judgement involving Tekchand and the Income Tax Officer (ITO) issued by the Income Tax Appellate Tribunal (ITAT) in Delhi, it was declared that the mere initiation of penalty proceedings cannot be challenged unless a formal order has been passed. This conclusion arose in relation to an appeal filed by the appellant (Tekchand) concerning the assessment year 2015-16, disputing an addition to taxable income due to a perceived error during the assessment pro

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