GURINDERSINGH INDERAJEETSINGH NAYYAR,NAGPUR vs. DCIT/ACIT CIRCLE-2, NAGPUR

ITA 92/NAG/2026Status: DisposedITAT Nagpur31 August 2026AY 2014-153 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that a coordinate bench had previously quashed the assessment order. Since the penalty proceedings were based on the assessment order, the penalty was no longer sustainable.

What were the facts?

The assessee appealed against a penalty order under Section 271(1)(c) for AY 2014-15. The penalty proceedings arose from alleged concealment of income.

What were the issues?

The primary issue was the validity of penalty proceedings when the underlying assessment order had been quashed.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

Hearing: 18.06.2026Pronounced: 31.08.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 11.11.2025 of the Ld. National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘the ld. FAA’) in DIN & Order No: ITBA/NFAC/S/250/2025-

P a g e | 2 Gurinder Singh Indrajit Singh (AY: 2014-15) 26/1082503832(1) arising out of the order dated 18.06.2024 u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department, for AY: 2014-15. 2. On h

The order continues below.

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