https://www.taxtmi.com/caselaws?id=432229 The ITAT set aside the CIT(A)'s penalty order under section 271(1)(c) of the Income Tax Act due to lack of assessee representation and failure to provide reasonable opportunities. All disputed issues were remanded to the Assessing Officer for a fresh decision with proper opportunity granted to the assessee. The appeal was partly allowed by the ITAT on 22nd November 2022, with the written order issued on 28th November 2022. en-us Mon, 28 Nov 2022 00:00:00 +0530 Sat, 31 Dec 2022 08:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432229 The ITAT set aside the CIT(A)'s penalty order under section 271(1)(c) of the Income Tax Act due to lack of assessee representation and failure to provide reasonable opportunities. All disputed issues were remanded to the Assessing Officer for a fresh decision with proper opportunity granted to the assessee. The appeal was partly allowed by the ITAT on 22nd November 2022, with the written order issued on 28th November 2022. Case-Laws Income Tax Mon, 28 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432229