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Sec. 271AAA-No penalty where demand paid before penalty order
Case Law Details
- Case Name
- DCIT Vs M/s. Tapadia & Kasliwal Associates (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
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Brief of the Case
ITAT Pune held In the case of DCIT vs. M/s. Tapadia & Kasliwal Associates that in an identical issue before the Kolkata Bench of the Tribunal in the case of DCIT vs. Pioneer Marbles and Interiors Pvt. Ltd. reported in 144 TTJ 663, it was held that wherein entire tax and interest has been duly paid well within the time limit for payment of notice of demand under section 156 and well before the penalty proceedings were concluded, the assessee could not be denied the immunity under section 271AAA (2) only because entire tax, along with interest, was not paid before filing of...
