https://www.taxtmi.com/caselaws?id=376063 The ITAT allowed the appeals filed by the assessee, an Association of Distillers, challenging penalties imposed under section 271(1)(c) of the Income Tax Act for various assessment years. The ITAT held that the assessment proceedings under section 153A were void ab initio and the quantum additions were unsustainable. As a result, the penalties were deemed not sustainable, the orders of the CIT (Appeals) were set aside, and the penalties were directed to be deleted. Consequently, all four appeals of the assessee were allowed, and the penalties were removed. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 13:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376063 The ITAT allowed the appeals filed by the assessee, an Association of Distillers, challenging penalties imposed under section 271(1)(c) of the Income Tax Act for various assessment years. The ITAT held that the assessment proceedings under section 153A were void ab initio and the quantum additions were unsustainable. As a result, the penalties were deemed not sustainable, the orders of the CIT (Appeals) were set aside, and the penalties were directed to be deleted. Consequently, all four appeals of the assessee were allowed, and the penalties were removed. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376063