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Refund cannot be denied for failure of Tax Department
Case Law Details
- Case Name
- Shanti Enterprise Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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There is no dispute about the fact that the order of penalty at annexure A dated 12.3.2010 was made against the petitioner on the basis of the assessment of income of the petitioner done by the assessing officer under section 143(3) of the Act. While completing the assessment, the assessing officer formed an opinion that the petitioner had concealed particulars of its income and on such ground, the assessing officer exercised powers under section 271(1) (c) of the Act imposing the penalty of Rs.1,13,32,499.00 upon the petitioner. This order was made when the appeal of the petitioner was pendin...
