Penalty and quantum assessment proceedings are distinct and separate, says ITAT
Last updated: 20 July 2021
Court :
ITAT Mumbai
Brief :
The appeal of the assessee arises out of the order passed by the Ld. Commissioner of Income Tax (Appeals)-38, Mumbai [hereinafter referred to as ‘Ld. CIT(A)’] dated 28.01.2019 for assessment year 2014-15against the order of assessment framed by the Ld. Assistant Commissioner of Income Tax-26(1), Mumbai (hereinafter referred to as ‘AO’) on 19.12.2016 for assessment year 2014-15 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’).
Citation :
ITA No. 6368/MUM/2019
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Published in Income Tax
Views : 180
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