Non-Awareness of Tax Payment: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]

Non-Awareness of Tax Payment ITAT deletes Penalty - Income Tax Act - TAXSCAN

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) deleted the penalty under Section 271(1)(c) of the Income Tax Act, 1961 due to the non-awareness of tax payment by the assessee. The assessee did not file the return of income originally and the assessment under Section 144 read with Section 147 of the Income…

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