Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 44Aclear

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Section 44A7 Section 271B5 Section 139(4)2

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R

Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

44A of the Act and also got the audit report u/s 44AB of the Act and uploaded the same to e-filing portal on 31.3.2019. There was no deliberate, willful violation and absolute default on the part of the tax payer and therefore requested to drop the penalty proceedings. Further, during the course of penalty proceedings, the proprietor also submitted