Penalty 271(1)(b) deleted as assessee furnished medical certificate of depression treatment
August 2, 2020
Income Tax, ITAT
Penalty 271(1)(b) deleted as assessee had furnished medical certificate of treatment for depression and AO did not bring anything against the evidences of ill-health. ABACUS Case Law CitationABCAUS 3354 (2020) (08) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming …