INCOME TAX OFFICER WARD 2(2) KALYAN, KALYAN vs. KISHORE GIRDHARILAL THAKUR, THANE
No AI summary yet for this case.
Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
This appeal filed by Revenue is against the order of the Ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi, Order No. ITBA/NFAC/S/250/2025-26/1080449869(1) dated 08.09.2025 passed against the penalty order by Assessment Unit of the National Faceless Assessment Centre, u/s. 271D of the Income-tax Act, 1961 (‘the Act’) dated 15.09.2023 for Assessment Year 2016-17. 2. Revenue has raised the following grounds of appeal:
The Ld. CIT(A) erred in facts and in law in failing to note that the current provisions of Section 271D does not mandate the recording of satisfaction for initiating the penalty proceedings u/s.27
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.