Penalty u/s 271(c) of Income Tax not leviable in Absence of Proper Show Cause Notice to the Assessee: ITAT [Read Order]

Penalty - Income - Tax - Show - Cause - Notice - ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty is not leviable in absence of proper show cause notice to the assessee. Zile Singh Kashyap, the assessee challenged the order dated 15.11.2019 passed by the Commissioner of Income Tax (Appeals)-16, Delhi under Section 250 of the Income Tax Act,…

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