https://www.taxtmi.com/caselaws?id=382673 The Appellate Tribunal upheld the decision to remand the matter back to the Assessing Officer for fresh adjudication on merits regarding the taxation of service charges received by a Co-operative Group Housing Society. The Tribunal emphasized providing the assessee with a proper opportunity to present evidence and explanations. Additionally, the Tribunal clarified the independent nature of penalty proceedings under section 271(1)(c) of the Income-tax Act, directing re-adjudication on merits and dismissing the Revenue's Miscellaneous Application. en-us Fri, 05 Jul 2019 00:00:00 +0530 Sat, 06 Jul 2019 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382673 The Appellate Tribunal upheld the decision to remand the matter back to the Assessing Officer for fresh adjudication on merits regarding the taxation of service charges received by a Co-operative Group Housing Society. The Tribunal emphasized providing the assessee with a proper opportunity to present evidence and explanations. Additionally, the Tribunal clarified the independent nature of penalty proceedings under section 271(1)(c) of the Income-tax Act, directing re-adjudication on merits and dismissing the Revenue's Miscellaneous Application. Case-Laws Income Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382673