ITAT Clarifies Section 271AAD Does Not Empower PCIT or CIT to Initiate Penalty Proceedings Over Alleged False Entry :
ITAT clarifies that Section 271AAD merely empowers AO, the Joint Commissioner (Appeals), or the Commissioner (Appeals) to initiate penalty proceedings over alleged false entry.
ITAT Quashes PCIT's Section 263 Order
Saloni Kumari
Aug 19, 2026Premium
ITAT Clarifies Section 271AAD Does Not Empower PCIT or CIT to Initiate Penalty Proceedings Over Alleged False Entry
ITAT clarifies that Section 271AAD merely empowers AO, the Joint Commissioner (Appeals), or the Commissioner (Appeals) to initiate penalty proceedings over alleged false entry.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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