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Section 271(1)(c) Penalty Cannot Be Decided Before Quantum Appeal Disposal: ITAT Hyderabad
Case Law Details
- Case Name
- SPR Publications Private Limited Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Hyderabad
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SPR Publications Private Limited Vs ITO (ITAT Hyderabad)
The assessee appealed against the order dated 22.08.2025 of the CIT(A), NFAC, confirming a penalty of Rs.5,22,000 under Section 271(1)(c) of the Income-tax Act for Assessment Year 2011-12.
Before the Tribunal, the assessee submitted that the CIT(A) had confirmed the penalty despite being informed that the quantum appeal against the assessment order was still pending adjudication before another CIT(A). The assessee produced a copy of Form 35 and a screenshot from the department’s e-proceeding portal showing the quantum appeal as pending...
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