Commissioner of Income Tax (Appeals) Order on Section 271(1)(c) Penalty Criticized for Irrelevant and Incorrect Observations.

Commissioner of Income Tax (Appeals) Order on Section 271(1)(c) Penalty Criticized for Irrelevant and Incorrect Observations. https://www.taxtmi.com/highlights?id=58881 Penalty u/s. 271(1)(c) - CIT(A) has made irrelevant observation in his appellate order, which are not only factually incorrect but have no relationship to the issue by way of penalty u/s.271(1)(c). This amply reflects lack of application of mind by the ld. CIT(A). - AT en-us Thu, 22 Jul 2021 08:56:57 +0530 Thu, 22 Jul 2021 08:56:57 +0530 TaxTMI RSS Generator Commissioner of Income Tax (Appeals) Order on Section 271(1)(c) Penalty Criticized for Irrelevant and Incorrect Observations. https://www.taxtmi.com/highlights?id=58881 Penalty u/s. 271(1)(c) - CIT(A) has made irrelevant observation in his appellate order, which are not only factually incorrect but have no relationship to the issue by way of penalty u/s.271(1)(c). This amply reflects lack of application of mind by the ld. CIT(A). - AT Highlights Income Tax Thu, 22 Jul 2021 08:56:57 +0530 https://www.taxtmi.com/highlights?id=58881