Palwinder Singh v. Income Tax Officer, Amritsar
Parties Involved
Facts Summary
The appellant, Palwinder Singh, an agriculturist, filed appeals against the order of the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi dated 27.12.2023, challenging the confirmation of penalty levied under sections 271F and 271(1)(b) of the Income Tax Act for the Assessment Year 2012-13. The appellant contended that he did not receive the notices issued by the Assessing Officer and thus the proceedings were vitiated. The respondent argued that the notices were validly served on the appellant's brother. The tribunal heard both sides and reviewed the material on record.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the statutory notices were properly served on the appellant?
- 2. Whether the penalty levied under sections 271F and 271(1)(b) was justified?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
3 precedents cited in this judgement.
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