Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)
Case ke facts
Azure Power par Section 263 revision action isliye hua kyunki officer ne Section 270A penalty start nahi ki thi. Section 270A misreporting penalty hai.
Mudda (Issue)
Kya Sirf penalty nahi lagane se assessment order galat ho jata hai?
Faisla (Held)
ITAT ne Section 263 ko quash kar diya. Bola, penalty start na karne se assessment order galat ya prejudicial nahi ho sakta.
Practical takeaway
Agar penalty proceed nahi hoti to usi reason se pura assessment revise ya cancel nahi ho sakta. PCIT ka order challenge kar sakte ho.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-01.