Search: penalty u/s 271

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Section 271(1)(c)4 Section 404 Section 41(1)2

TOMAR & BROTHERS,ETAWAH vs. INCOME TAX OFFICER 2(2)(5) ETAWAH, ETAWAH

In the result, the appeal preferred by the assessee is allowed

ITA 440/AGR/2025[2014-15]Status: DisposedITAT Agra15 Jan 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15

Section 271(1)(c)Section 40Section 41(1)Section 68

41(1) and not u/s. 68 of the Act to invoke the provisions of section 271(1)(c) of the Act to impose penalty. 3. On the other hand, learned DR relied on the findings of lower authorities. 4