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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Penalty u/s. 271(1)(c) - CIT(A) has made irrelevant observation ...

Income Tax

July 22, 2021

Penalty u/s. 271(1)(c) - CIT(A) has made irrelevant observation in his appellate order, which are not only factually incorrect but have no relationship to the issue by way of penalty u/s.271(1)(c). This amply reflects lack of application of mind by the ld. CIT(A). - AT

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