Search: penalty u/s 271

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Section 271D5 Section 10(26)5 Section 269S3

KENNETH BLAH,SHILLONG vs. INCOME TAX OFFICER, WARD - 2, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 135/GTY/2024[2017-18]Status: DisposedITAT Guwahati20 Jan 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.135/Gty/2024 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri Kaushik Roy, JCIT

Section 10(26)Section 133(6)Section 143(2)Section 25Section 250Section 269SSection 271D

u/s 10(26) on his income, he cannot claim that provisions of the Income Tax Act do not apply to him. In fact the Income Tax Act itself contains a provision that his income is exempted from tax. However, such exemption from tax cannot render his exempt from the consequences of infraction of the other provisions of the Income