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2018 (3) TMI 1180 - AT - Income TaxPenalty imposed u/s 271(1)(c) - Held that:- We find that the assessee did not cooperate during the course of assessment proceedings as well as the penalty proceedings and further the Commissioner of Income Tax (Appeals) overlooked the fact that remand report was very crucial in the present cases and the assessee did not file requisite details during the assessment and penalty proceedings. All the issues raised in these four appeal relating to quantum as well as penalty imposed u/s 271(1)(c) of the Act needs to be set aside to the file of the Assessing Officer for de novo assessment and we further direct the assessee to remain compliant with the notices of hearing and should not take unnecessary adjournment unless otherwise required.
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