Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 1479 - CALCUTTA HIGH COURTPenalty u/s 271AAB against dead person - undisclosed income - partial relief was granted to the assessee by ITAT - HELD THAT:- Tribunal has extracted the findings rendered by the Commissioner (Appeals) from which we find that the entire facts have been analysed and, thereafter, partial relief was granted to the assessee. Before the Tribunal, on behalf of the appellant/assessee it was contended that in the penalty proceedings notice was issued against the dead person and, therefore, initiation of penalty proceeding itself is not sustained. The Tribunal noted the facts and agreed with the assessee. The Tribunal also took into consideration the decision of ALAMELU VEERAPPAN [2018 (6) TMI 760 - MADRAS HIGH COURT] We find that CIT(A) as well as the Tribunal has analysed the facts and then rendered the decision. Therefore, no substantial questions of law arising for consideration in this appeal.
|