Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 1229 - HC - Income TaxPenalty u/s 271(1)(b) - HELD THAT:- Assessee admits that the summon was received personally by the assessee, which was handed over to the Chartered Accountant but the Chartered Accountant could not appear due to his personal illness. This fact was brought to the notice of the income tax authorities. We are of the view that for the fault of the Chartered Accountant, the assessee cannot be punished as per the ratio laid down in the case of Commissioner of Income Tax Vs. S. Dhanabal [2008 (8) TMI 15 - DELHI HIGH COURT]. We cancel the levy of penalty order. All the impugned orders are hereby set aside. The assessee will get the relief accordingly.
|