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        Income Tax

        1981 (9) TMI 143 - AT - Income Tax

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        Appeal allowed by ITAT, penalty unjustified under section 271(1)(a). Fresh order directed, ITO's affidavit crucial. The ITAT Ahmedabad-C allowed the appeal, finding the penalty under s. 271(1)(a) unjustified. The AAC directed a fresh order, stressing the importance of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Appeal allowed by ITAT, penalty unjustified under section 271(1)(a). Fresh order directed, ITO's affidavit crucial.

                            The ITAT Ahmedabad-C allowed the appeal, finding the penalty under s. 271(1)(a) unjustified. The AAC directed a fresh order, stressing the importance of hearing the ITO on the affidavit. The appeal was treated as allowed for statistical purposes.


                            The ITAT Ahmedabad-C considered a penalty levied under s. 271(1)(a) against the assessee. The AAC found the penalty unjustified and directed a fresh order, emphasizing the need for the ITO to be heard regarding the affidavit. The appeal was treated as allowed for statistical purposes.
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