Case Law Details
Case Name : DCIT Vs. Shri Jayesh Chandulal Patel (ITAT Ahmedabad)
Related Assessment Year : 1999- 2000
Courts :
All ITAT ITAT Ahmedabad
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DCIT Vs. Shri Jayesh Chandulal Patel (ITAT Ahmedabad)- Parties appearing before us have fairly expressed that since the issue pertaining to the quantum addition had already been restored back to the file of the Assessing Officer with certain directions for de novo adjudication, therefore consequence thereupon these penalty proceeding deserves to be restored back to the file of the Assessing Officer. Considering the totality of the facts of the case, we deem fit to restore the issue of levy of penalty u/s.271(1)(c) of the
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