https://www.taxtmi.com/caselaws?id=397063 The appeal was filed against the order of the ld. CIT(A) for the assessment year 2010-11, where the penalty U/s 271(1)(b) was partly sustained at Rs. 10,000 instead of Rs. 20,000 imposed by the Assessing Officer. The Tribunal ruled in favor of the assessee, setting aside the penalty imposed and sustained by the ld CIT(A), citing lack of opportunity for the assessee to present her case before the penalty was levied and absence of independent findings by the Assessing Officer for penalty imposition. en-us Mon, 29 Jun 2020 00:00:00 +0530 Sat, 01 Aug 2020 11:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397063 The appeal was filed against the order of the ld. CIT(A) for the assessment year 2010-11, where the penalty U/s 271(1)(b) was partly sustained at Rs. 10,000 instead of Rs. 20,000 imposed by the Assessing Officer. The Tribunal ruled in favor of the assessee, setting aside the penalty imposed and sustained by the ld CIT(A), citing lack of opportunity for the assessee to present her case before the penalty was levied and absence of independent findings by the Assessing Officer for penalty imposition. Case-Laws Income Tax Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397063