Levy of penalty u/s 271AAA - Defective notice - the Assessing ...

Penalty u/s 271AAA Deleted Due to Defective Notice; Assessing Officer Failed to Query Income Origin.

September 4, 2020

Case Laws Income Tax AT

Levy of penalty u/s 271AAA - Defective notice - the Assessing Officer has not confronted the assessee to substantiate the manner in which the additional income was earned in the absence of such query. It cannot be inferred that the assessee failed to substantiate the manner which additional income was earned - Penalty deleted - AT

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Levy of penalty u/s 271AAA - Defective notice - the Assessing ...

Penalty u/s 271AAA Deleted Due to Defective Notice; Assessing Officer Failed to Query Income Origin.

September 4, 2020

Case Laws Income Tax AT

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