Search: penalty u/s 271

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Section 69A3 Section 2713 Section 562 Section 142

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A

271 AAA and as such the penalty levied by the DCIT at Rs.3545120/- should have been deleted. 7. That the authorities below did not appreciate that there was unfavourable and tight financial position in the market and there was no malafide intention on the part of the assessee for delaying the payment. There was reasonable and sufficient cause

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR

MILLENNIUM REAL ESTATE DEVELOPERS PVT. LTD,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR