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2013 (7) TMI 9 - ITAT AHMEDABADPenalty u/s. 271(1)(C) - undisclosed income to tax - reopening of assessment - AO & CIT(A) while levying penalty has categorically mentioned that no reply was filed by the assessee in compliance to the notice dated 16.05.2011, which was served upon the assessee - Held that:- However, since the copy of reply has been placed on record before us claiming the same being received by the office of the AO on 26.05.2011 as evidenced by the seal of AO's office of even date and penalty order was passed by the AO on 30.05.2011, the same cannot be ignored. Therefore, matter requires fresh adjudication at the end of AO - appeals of assessee allowed for statistical purpose.
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