Tax can be levied only under the express provision of the law and not on account of ignorance or mistake of the assessee

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Last updated: 20 May 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies that tax cannot be imposed simply because an assessee made a mistake or was unaware of the law. Any tax levy must be based on an explicit provision within the law itself. The case also touches upon the principles of natural justice and the time limits for deciding rectification applications.

Court :
ITAT Chandigarh

Brief :
The present appeal has been filed by the assessee wherein the correctness of the order dated 14.05.2019 of CIT(A), Patiala pertaining to 2015-16 assessment year is assailed on various grounds including ground No. 1, 2 and 7 which read as under :

Citation :
ITA No. 1089/CHD/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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