Income Tax Officer, Ward-18(1), New Delhi vs. Neminath Industries Pvt. Ltd.

Parties Involved

Facts Summary

The Revenue’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], New Delhi’s order dated 12.02.2019 passed in case no. 117/18-19, involving proceedings under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). The case was proceeded ex-parte as none appeared on behalf of the assessee/respondent.…

Legal Issues

• 1. Failure to specify the corresponding limb in the penalty show-cause notice under section 271(1)(c).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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