When quantum appeal restored, penalty can’t be levied for non-payment of demand
March 22, 2026
Income Tax, ITAT
When quantum appeal stands restored to the AO, penalty can not be levied u/s 221(1) of the Income Tax Act for non -payment of the demand. In a recent judgment, Allahabad ITAT has held that when the quantum appeal stands restored to the file of the AO and …