No Penalty u/s 271(1)(c) can be Imposed, Without Assistance of Assessee in Prosecuting the Levy of Penalty Proceedings: ITAT [Read Order]

By Gayathri C.H - On May 22, 2023 10:02 am - 2 mins read

No Penalty - Imposed - Assistance of Assessee - Assessee - Penalty Proceedings - Proceedings - ITAT - Income Tax - Taxscan

The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, held that no penalty under Section 271(1)(c) can be imposed, without the assistance of the assessee in prosecuting the levy of penalty proceedings. The aforesaid observation was made by the Pune ITAT, when an appeal was preferred before it…

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