Penalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir
0
Penalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir Hon’ble ITAT held that…
why penalty on legal heir
Recent Posts
- The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind before granting approval: Mumbai ITAT.
- An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates and DGGI
- CIT(A) has the power and discretion to accept the revised figures during appellate proceedings
- Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property”
- Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order
- Expenses crystallized during the relevant year is not prior-period expenses
- Reassessment is invalid as PCIT approval is mechanical and on vague Reasons: ITAT Kolkata
- Deduction towards CSR Expenditure for scientific research allowed U/s 35 as it is covered by Section 35 which is independent and are not overridden by Explanation 2.
- Income Tax Refund: Refund Principles of natural justice and fair play should be followed- Bombay HC
- Cash is No Longer King: How the Income-Tax Act is making you Digital
(c) initiated against the Assessee cannot be levied against the Legal Heir){kind=link}
(c) initiated against the Assessee cannot be levied against the Legal Heir&description=&image=https://thetaxtalk.com/wp-content/uploads/2022/09/Untitled-844527.jpg){kind=link}