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Income Tax - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A ...


Assessee's appeal allowed against penalty order; CIT(A) to reconsider facts and grounds.

January 17, 2025

Case Laws     Income Tax     AT

ITAT allowed assessee's appeal against CIT(A)'s order u/s 270A for not considering assessee's submissions regarding substantial relief granted in quantum proceedings and grounds that additions were on account of ad-hoc apportionment of expenses. Matter restored to CIT(A) for de-novo adjudication after examining assessee's facts and grounds.

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