Failure to follow proper procedure to serving notice for assessment proceedings: ITAT deletes Penalty imposed u/s 271(1)(b) of Income Tax Act [Read Order]

By Aparna. M - On September 19, 2023 11:47 am - 2 mins read

Failure to follow proper procedure to serving notice - assessment proceedings - ITAT deletes penalty - Income Tax Act - TAXSCAN

The Income Tax Appellate Tribunal (ITAT) Delhi bench has deleted the penalty imposed under Section 271(1)(b) of the Income Tax Act, 1961 due to failure to follow proper procedure to serve notice for assessment proceedings. Assessee, Gajender Singh Jadon filed the appeal against the penalty order passed without providing proper notice to assessee in the…

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