TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the penalty appeal required remand because the first appellate authority did not adjudicate the grounds challenging levy of penalty under section 270A of the Income-tax Act, 1961.
Analysis: The first appellate authority had upheld the penalty order but dealt only with the grounds relating to section 270AA of the Income-tax Act, 1961. The grounds challenging the very levy of penalty under section 270A of the Income-tax Act, 1961 were not examined. In these circumstances, the matter required fresh decision by the first appellate authority in accordance with law.
Conclusion: The matter was restored to the file of the first appellate authority for fresh adjudication.
TaxTMI 
