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

u/s 271C of the Income-tax Act, 1961 (for short 'the Act'). However, this plea of the assessee was out-rightly rejected by the assessing officer on the premise that ignorance of law is not an excuse. Accordingly, penalty was imposed as under :- AY 2014-15 AY 2015-16 AY 2016-17 AY 2017-18 Amount of Rs.1