Narendra Juniwal vs. NFAC

Parties Involved

Facts Summary

The assessee, Narendra Juniwal, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Facilitation and Appeal Centre (NFAC) dated 27.05.2025. The appeal was directed against the penalty order passed under section 250 of the Income Tax Act, 1961 for the assessment year 2018-19. The assessee argued that the penalty order could not stand on its own as the quantum appeal for the same assessment year had been remitted by the ITAT for fresh consideration. The Department of Revenue did not object to the appeal being remitted to the Assessing Officer for fresh consideration.…

Legal Issues

• 1. Whether the penalty order can stand independently if the quantum appeal is set aside?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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