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<h1>Appeal Dismissed Due to Invalid Reassessment Notice</h1> The appeal against the penalty imposed under s. 18(1)(c) of the WT Act was dismissed by the ITAT. The reassessment was deemed invalid due to the absence ... - The Departmental appeal against the penalty imposed under s. 18(1)(c) of the WT Act was cancelled by the AAC. The reassessment proceedings were found to be invalid as no notice under s. 17 was issued to the assessee. The AAC held that the penalty was not justified as the assessee voluntarily disclosed the concealed wealth. The ITAT upheld the AAC's decision, and the appeal was dismissed.
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