facts in upholding
the order of CIT(A) deleting penalty u/s. 271AAB of the
Income Tax Act imposed penalty by the Assessing Officer ... ITAT has erred in law and on facts in holding
that sec. 271AAB is not applicable in the case of
assessment framed u/s 153C
facts in upholding
the order of CIT(A) deleting penalty u/s. 271AAB of the
Income Tax Act levied/imposed penalty by the Assessing
Officer ... ITAT has erred in law and on facts in holding
that sec. 271AAB is not applicable in the case of
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Appellate Tribunal confirming the penalty
imposed by the Assessing Officer under section 271AAB of
the Income Tax Act, 1961. Two grounds are raised before ... that the Tribunal proceeded on wrong factual assertion
that notice under section 271AAB was issued by the Assessing
Officer though after the assessment was completed
Appellate Tribunal confirming the penalty
imposed by the Assessing Officer under section 271AAB of
the Income Tax Act, 1961. Two grounds are raised before ... that the Tribunal proceeded on wrong factual assertion
that notice under section 271AAB was issued by the Assessing
Officer though after the assessment was completed
this case penalty proceeding may also be initiated u/s
271AAB wherein penalty could be levied not less than thirty
percent and not more than
TAXAP/602/2025 ORDER DATED: 14/10/2025
undefined
proceedings u/s.271AAB(1A)(b) of the Act is
hereby initiated accordingly
