ST. JOSEPHS INSTITUTE OF SCIENCE AND TECHNOLOGY TRUST,CHENNAI vs. DCOT. CENTRAL CIRCLE-1(3), CHENNAI
In the result, all the appeals filed by the assessees are allowed
ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19
Bench: Shri Aby T. Varkey & Shri Jagadish
For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A
271(1)(c) of the Act, the same principle would equally apply to Section 270A of the Act
d) No prejudice Caused to the assessee
The Ld.DR submitted that prejudice has been caused to the assessee, as the assessee was given opportunity of being heard.
Our Submission
When the impugned penalty notice is invalid, the entire proceedings gets vitiated
