CIT(A) fails to provide Evidence of Notice Served: ITAT deletes Penalty u/s 271 (1) (b) of Income Tax Act [Read Order]

The notice served at the wrong address renders reassessment proceedings invalid

By Aiswarya Krishnadas - On June 13, 2024 5:49 pm - 2 mins read

ITAT - ITAT Delhi - Income tax - Income tax news - Income tax act - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) found that the Commissioner of Income Tax (Appeals) [ CIT(A) ] failed to provide evidence of notice served and subsequently deleted the penalty under Section 271(1)(b) of the Income Tax Act, 1961. This appeal was filed by the assessee against the order of…

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Topics

Commissioner of Income Tax (Appeals)ITAT Delhi Judicial member C.N Prasad Section 142(1) of the Income Tax Act