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Case Law Details

Case Name : DCIT Vs Tanya Jaiswal (ITAT Delhi)
Appeal Number : ITA No. 2148/DEL/2024
Date of Judgement/Order : 06/09/2024
Related Assessment Year : 2021-22
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DCIT Vs Tanya Jaiswal (ITAT Delhi)

ITAT Delhi held that penalty u/s. 271AAB of the Income Tax Act not imposable as AO failed to link additional income disclosed by the assessee with the incriminating material found during search. Thus, penalty u/s. 271AAB deleted.

Facts- In penalty proceedings u/s 271AAB of the A

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