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2021 (6) TMI 327 - AT - Income TaxLevy of penalty u/s 271(1)(c) - enhancement of income by CIT-A - HELD THAT:- As against the enhancement made by CIT(A), assessee had carried the matter before the Tribunal. The Co-ordinate Bench of Tribunal [2020 (3) TMI 423 - ITAT DELHI] had held the enhancement made by CIT(A) to be not tenable and therefore cancelled the order of enhancement passed by CIT(A). Thus the enhancement to income made by CIT(A) was annulled by ITAT. Since the impugned penalty levied u/s 271(1)(c) was on the enhancement made by CIT(A) and since the enhancement of income itself has been deleted by the Co-ordinate Bench of Tribunal the penalty order passed by CIT(A) does not survive - Decided in favour of assessee.
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