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Case Law Details

Case Name : Pallava Textiles Private Limited Vs ITO (ITAT  Chennai)
Related Assessment Year : 2017-2018
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Pallava Textiles Private Limited Vs ITO (ITAT  Chennai)

In this case, the Assessing Officer has initiated penalty proceedings under section 270A of the Act for under-reported income. The Assessing Officer issued show-cause notice under section 274 r.w.s. 270A of the Act calling explanations from the assessee as to why penalty cannot be levied for under-reporting the income. The assessee has submitted that all the details before the Assessing Officer and also expenditure incurred by the assessee. Therefore, the Assessing Off

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