Tax Penalty Proceedings Deferred Until Quantum Appeal Resolution

Malkit Kaur Vs ITO (ITAT Chandigarh)

Penalty can’t survive when quantum is unsettled: ITAT Chandigarh remands 271 penalty to await fate of addition

Chandigarh Tribunal held that penalty proceedings cannot attain finality when the very quantum addition forming the foundation of penalty stands remanded. Tribunal noted that the quantum addition had already been set aside & remanded to CIT(A) by ITAT vide order dated 30-05-2025. Since penalty is merely an offshoot of quantum proceedings, confirmation of penalty by CIT(A)/NFAC without await

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