Search: penalty u/s 271

1 result for “penalty u/s 271”+ Section 92Eclear

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Key Topics

Section 271A7 Section 92B3

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

ITA 82/IND/2020[2014-15]Status: HeardITAT Indore17 Jan 2022AY 2014-15

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Section 271ASection 40A(2)(b)Section 91D(1)Section 92BSection 92D(1)

92E read with clause (ii) of section 271AA, the AO for the first time refers to section 271AA(ii) in para 7.3 of the penalty order as under: “Therefore, the submission of the assessee that penalty u/s 271AA is applicable only for failure to keep and maintain the information and documents is not acceptable as the said penalty is also