https://www.taxtmi.com/highlights?id=69678 Penalty u/s 271AAB(1)(c) - reasonable cause for the said failure - in the absence of any independent reasoning by the learned Tribunal with regard to the merits of the matter of the respondent/assessee, it will not be possible for us to test the correctness of the order passed by the learned Tribunal, more particularly, when we are to ascertain as to whether any substantial question of law arises for consideration. - Matter restored back to ITAT - HC en-us Tue, 09 May 2023 08:07:10 +0530 Tue, 09 May 2023 08:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69678 Penalty u/s 271AAB(1)(c) - reasonable cause for the said failure - in the absence of any independent reasoning by the learned Tribunal with regard to the merits of the matter of the respondent/assessee, it will not be possible for us to test the correctness of the order passed by the learned Tribunal, more particularly, when we are to ascertain as to whether any substantial question of law arises for consideration. - Matter restored back to ITAT - HC Highlights Income Tax Tue, 09 May 2023 08:07:10 +0530 https://www.taxtmi.com/highlights?id=69678