Case Law Details
Case Name : Bistro Hospitality Pvt. Ltd. Vs ACIT (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Bistro Hospitality Pvt. Ltd. Vs ACIT (ITAT Delhi)
ITAT Delhi held that imposition of penalty u/s 271(1)(c) of the Income Tax Act on the mere allegation that assessee failed to justify the revenue nature of the expenditure is unsustainable as penalty proceedings are independent of assessment proceedings.
Facts-
In the instant case the AO vide assessment order dated 29.12.2016 passed u/s 143(3) of the Act, made three additions i.e. (i) disallowance of service tax clai
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