https://www.taxtmi.com/caselaws?id=756800 HC allowed review petition challenging penalty levy under Section 271(1)(c). Tribunal had sustained penalty without providing hearing opportunity to appellant who had already paid entire tax amount. Court found no deliberate omission as search materials were never put to review applicant before filing voluntary revised returns, and he was unaware of documents collected from hospital premises. Following precedent of Dr. R. Gopalakrishnan case, court held professional doctor serving downtrodden people should not face penalty affecting mental status and career. HC recalled its earlier judgment and set aside tribunal's penalty order. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 08 Aug 2024 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756800 HC allowed review petition challenging penalty levy under Section 271(1)(c). Tribunal had sustained penalty without providing hearing opportunity to appellant who had already paid entire tax amount. Court found no deliberate omission as search materials were never put to review applicant before filing voluntary revised returns, and he was unaware of documents collected from hospital premises. Following precedent of Dr. R. Gopalakrishnan case, court held professional doctor serving downtrodden people should not face penalty affecting mental status and career. HC recalled its earlier judgment and set aside tribunal's penalty order. Case-Laws Income Tax Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756800