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ITAT Nagpur Sets Aside Section 271(1)(c) Penalty Due to Limitation Delay
ITAT Nagpur quashes a Rs 4.62 lakh income tax penalty under Section 271(1)(c) because it was barred by Section 275(1)(c) limitation rules.
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ITAT Nagpur Rules CIT Cannot Dismiss Ex-Parte Appeal Without Merits
ITAT Nagpur held that the CIT(A) must adjudicate tax appeals on merits under Section 250(6) rather than dismissing them ex-parte without review.