Late Mr. Davinder Kumar vs. Deputy Commissioner of Income Tax
Case No: ITA Nos.2536 to 2539/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 2/12/2025
Parties Involved
appellantLate Mr. Davinder Kumar
respondentDeputy Commissioner of Income Tax
Facts Summary
These four appeals by the assessee, Late Mr. Davinder Kumar, are directed against the orders of the Commissioner of Income Tax (Appeals)-29, New Delhi, for assessment years 2008-09 to 2011-12, confirming the levy of penalty under section 271(1)(c) of the Income Tax Act, 1961. The assessee, through his representatives, raised an additional ground of appeal assailing the validity of the penalty notice issued under section 274 read with section 271 of the Act, claiming it was issued in a mechanical…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the penalty notice issued under section 274 read with section 271 of the Income Tax Act, 1961.
Precedents Relied Upon
1 precedent cited in this judgement.