|
The Tax Publishers2020 TaxPub(DT) 1120 (Chd-Trib) INCOME TAX ACT, 1961
Section 271AAB
Since it was an admitted fact that AO passed penalty order under section 271AAB one day before approval was granted by Joint Commissioner/Additional Commissioner, there was no error in order of Tribunal in deleting penalty imposed.
|
Penalty under section 271AAB - Validity - AO passed penalty order under section 271AAB one day before approval was granted by Joint Commissioner/Additional Commissioner -
Revenue contended that Tribunal was not justified in deleting penalty imposed under section 271AAB. Case of revenue was that error in penalty order passed by AO was only typographical and that date in draft order, i.e. the date 29-9-2016 remained unchanged while approval was accorded by the Joint Commissioner through his letter dated 30-9-2016 and inadvertently date in final penalty order under section 271AAB was wrongly mentioned as 29-9-2016 instead of 30-9-2016. Held: It was an admitted fact that AO passed penalty order under section 271AAB on 29-9-2016 while approval was granted by Joint Commissioner/Additional Commissioner, on 30-9-2016. Order dated 22-4-2019, was passed after considering those facts on record, so there was no mistake apparent from record for purpose of rectification under section 254. No merit was found in Miscellaneous Applications of Department.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
IN THE ITAT, CHANDIGARH BENCH
SUBSCRIBE FOR FULL CONTENT |