Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as conduct not found contumacious
February 11, 2020
Income Tax, ITAT
Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as assessee revised belated return and his conduct was not contumacious ABCAUS Case Law Citation:ABCAUS 3252 (2020) (02) ITAT Important case law relied upon by the parties:CIT vs Fortune Hotels and Estates (P.) Ltd., 52 taxmann.com 330 (Bombay)Price Waterhouse …