Penalty for Noncompliance with Income Tax Summons Invalid if Issued by Additional CIT, Not ITO or AO.

Penalty for Noncompliance with Income Tax Summons Invalid if Issued by Additional CIT, Not ITO or AO. https://www.taxtmi.com/highlights?id=39804 Penalty u/s 272A(1)(C) - wilful noncompliance to the summons u/s 131 - it is the ITO/AO who has the power to pass the penalty order and not the Add. CIT. Therefore, we hold that the Addl. CIT had no jurisdiction to pass the penalty order in the case before us. en-us Sat, 09 Jun 2018 09:11:18 +0530 Sat, 09 Jun 2018 09:11:18 +0530 TaxTMI RSS Generator Penalty for Noncompliance with Income Tax Summons Invalid if Issued by Additional CIT, Not ITO or AO. https://www.taxtmi.com/highlights?id=39804 Penalty u/s 272A(1)(C) - wilful noncompliance to the summons u/s 131 - it is the ITO/AO who has the power to pass the penalty order and not the Add. CIT. Therefore, we hold that the Addl. CIT had no jurisdiction to pass the penalty order in the case before us. Highlights Income Tax Sat, 09 Jun 2018 09:11:18 +0530 https://www.taxtmi.com/highlights?id=39804