https://www.taxtmi.com/caselaws?id=379616 The Tribunal allowed the assessee's appeals, directing the CIT(A) to grant a final opportunity for the assessee to present their case regarding the levy of penalties under section 271(1)(c) of the IT Act. The issue was restored to the CIT(A) for procedural fairness and adherence to principles of natural justice, with instructions for the assessee to appear and explain their case. If the assessee failed to do so, the CIT(A) was authorized to pass appropriate orders as per law. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 06 May 2019 05:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379616 The Tribunal allowed the assessee's appeals, directing the CIT(A) to grant a final opportunity for the assessee to present their case regarding the levy of penalties under section 271(1)(c) of the IT Act. The issue was restored to the CIT(A) for procedural fairness and adherence to principles of natural justice, with instructions for the assessee to appear and explain their case. If the assessee failed to do so, the CIT(A) was authorized to pass appropriate orders as per law. Case-Laws Income Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379616