Green Tourist Services P.Ltd, New Delhi Vs ACIT, Circle-10(2), New Delhi

Last updated: 26 November 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Delhi has allowed the appeal filed by Green Tourist Services P. Ltd., cancelling the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961. The tribunal found the penalty proceedings to be invalid because the show-cause notice issued by the Assessing Officer did not specify whether the penalty was for concealment of income or furnishing inaccurate particulars of income, rendering it bad in law. Consequently, the orders of the lower authorities were set aside.

Court :
ITAT New Delhi

Brief :
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-4, New Delhi dated 21/05/2019 for A.Y. 2015-16, challenging the levy of penalty u/s 271(1)(c) of the Income Tax Act, 1961.

Citation :
ITA 6282/DEL/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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