40 results for “penalty u/s 271”+ Section 153Aclear
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In the result, the appeals filed by the Revenue are allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]
section 153A of the Act. I.T.A. Nos.368-373/C2017/ 7.4 Since the assessee had not filed the returns of income before the expiry of the due date for filing the returns of income u/s. 139 of the Act in all the assessment years except AY 2010-11, the assessee is liable for levy of penalty u/s. 271