Penalty u/s 272A(1)(d) deleted as notices gave assessee only two hours time to comply and that too on a public…
Assessee was liable to pay penalty u/s 272A(1)(d) on the first default as thereafter, the AO could have proceeded to…
No penalty can be levied if AO failed to record such satisfaction in assessment order. Penalty proceedings would necessarily be…
Under section 271AAB undisclosed income also means additional income due to bogus expense recorded in the books of accounts -…
No penalty u/s 271F as due to mistake of DDO wrong PAN was mentioned in 26AS and assessee was precluded…
Only five days time allowed to reply questionnaire was not sufficient opportunity. ITAT deletes penalty u/s 272A(1)(d) of the Income…
Penalty u/s 271B deleted as assessee was not aware that section 44AB related to Tax Audit was applicable to him…
Penalty u/s 272A(1)(d) deleted as counsel misled by filing inaccurate return and not informed of assessment and penalty notices ABCAUS…
Penalty u/s 271D initiated when assessee was alive but order invalid if passed in the name of assessee after his…
No Penalty leviable u/s 271C on mere delay in remittance/deposit of the TDS after deduction subject to provisions of Section…