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In the result, the assessee‟s appeals are dismissed
Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble
Section 271H only provides that such penalty would not be levy if certain conditions are fulfilled. One of the conditions is that the tax with fee and interest is paid. The additional condition being that the statement is filed latest within one year from the due date.‟ (emphasis, ours) 19 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal