ITAT deletes Penalty u/s 271(1)(b) and 272A(1)(b) for Improper Procedure in Issuance of Income Tax Notice [Read Order]

By Fidha Lulu K G - On June 6, 2023 5:30 pm - 2 mins read

ITAT deletes Penalty - ITAT - Penalty - Improper Procedure - Issuance of Income Tax Notice - Income Tax Notice - Income Tax - Notice - Tax Notice - taxscan

The Amritsar Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the penalty under Sections 271(1)(b) and 272A(1)(b) of the Income Tax Act due to improper procedure in issuance of notice. The assessee, Antony Madassery filed an appeal against the order of CIT(A) challenged the confirmation of levy of the penalty under Section 271(1)(b)…

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