https://www.taxtmi.com/caselaws?id=310654 The court condoned a 21-day delay in filing and a 60-day delay in re-filing the appeal, as there was no objection from the respondent. The appeal challenged the Income Tax Appellate Tribunal's decision, which upheld the CIT(A)'s order setting aside a penalty under Section 271(1)(c) of the Income Tax Act, 1961, due to unclear specification in the penalty notice regarding concealment of income or furnishing inaccurate particulars. The court found no substantial question of law, aligning with precedents, and closed the appeal along with pending applications. en-us Mon, 31 Jul 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310654 The court condoned a 21-day delay in filing and a 60-day delay in re-filing the appeal, as there was no objection from the respondent. The appeal challenged the Income Tax Appellate Tribunal's decision, which upheld the CIT(A)'s order setting aside a penalty under Section 271(1)(c) of the Income Tax Act, 1961, due to unclear specification in the penalty notice regarding concealment of income or furnishing inaccurate particulars. The court found no substantial question of law, aligning with precedents, and closed the appeal along with pending applications. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310654