Search: penalty u/s 271

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Section 271C5

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

ITA 18/DDN/2020[2014-2015]Status: DisposedITAT Dehradun27 Jul 2023AY 2014-2015

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

For Appellant: NoneFor Respondent: Smt. Poonam Sharma, Addl. CIT DR

Section 201Section 271Section 271C

171 Rs.1,07,25,951 Rs.1,54,08,859 Rs.40,84,119 Penalty 4. Upon assessee’s appeal, ld. CIT (A) deleted the penalty and held that the assessee conduct was bonafide and there was no malafide intention. The order of ld. CIT (A) in this regard can be gainfully referred to as under :- “14. It is an admitted fact