ITAT Quashes Section 271(1)(c) Penalty After Original Assessment Was Set Aside:
The ITAT Ahmedabad held that the penalty cannot survive once the assessment forming its basis is set aside.
Fresh Assessment Requires Fresh Penalty Proceedings; Earlier Penalty Becomes Legally Unsustainable
Meetu Kumari
Jul 21, 2026Premium
ITAT Quashes Section 271(1)(c) Penalty After Original Assessment Was Set Aside
The ITAT Ahmedabad held that the penalty cannot survive once the assessment forming its basis is set aside.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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