DivyaLok Co-operative Group Housing Society Ltd. Vs ITO (ITAT Delhi)
Case ke facts
Yahan ek housing society ka penalty case tha. Assessment unit ne Section 271D ki penalty lagayi jabki Faceless Penalty Unit kaam kar raha tha.
Mudda (Issue)
Kya assessment unit penalty laga sakti hai jab Faceless Penalty Unit operational ho chuki ho?
Faisla (Held)
ITAT ne penalty quash kar di, kyunki assessment unit ke paas ab jurisdiction nahi tha. Faceless Penalty Unit hi penalty laga sakti thi.
Practical takeaway
Agar Faceless Penalty Unit start ho chuki hai, toh old assessing officer ki penalty order challenge kar sakte ho for lack of jurisdiction.
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: 2026-10-08.