Income Tax Penalty Quantification Explained

Mechanism for quantification of penalty under the Income Tax Act

Quick Summary

This case concerns a penalty imposed under Section 271(1)(c) of the Income Tax Act. The penalty was confirmed by the CIT(A) due to the assessee's non-appearance. However, the assessee argued that the underlying tax addition was still under appeal and had been set aside for readjudication. Therefore, the penalty was premature and unjustified.

Court :
ITAT Ahmedabad

Brief :
Present appeal is directed at the instance of the assessee against order of ld.CIT(A)-6, Ahmedabad dated 12.11.2018 passed for the Asstt.Year 2013-14.

Citation :
ITA.No.59/Ahd/2019

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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