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

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Section 271D5

INCOME TAX OFFICER, WARD 1(3), JABALPUR vs. SHRI SUDHIR KUMAR RAWAT, JABALPUR

ITA 63/JAB/2019[2010-11]Status: DisposedITAT Jabalpur23 Jun 2022AY 2010-11

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Sapan Usrethe, Advocate &For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 269Section 269SSection 271D

section (provision of law), as long as the authority has the power in exercise of which the relevant judicial action has been taken, would not defeat the same. This, however, is not the case here. That, for instance, would be the case where the assessee had indeed received cash from or on behalf of his wife, attracting a penalty u/s