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2018 (8) TMI 1261 - HC - Income TaxLevy of penalty u/s 271 - validity of notice issued u/s 274 - The notice sent in a printed form without mentioning the grounds - ITAT dismissed the appeal on the ground of delay - Held that:- the petitioner has made out a case that his case falls under exceptional category for exercising power under Articles 226 and 227 of the Constitution of India to interfere with the order passed by the Tribunal dismissing the Misc. Petition only on the ground of delay. In view of the aforesaid reasons, the writ petition is allowed. The impugned order passed by the Income Tax Appellate Tribunal dismissing the Misc. Petition on the ground of delay is hereby quashed. - ITAT directed to decide the issue on merit.
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