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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Penalty for failure to furnish annual information return - no ...


Tribunal Declares Appeals Challenging Penalties u/s 271FA for Non-Filing Annual Information Return Not Maintainable.

October 6, 2015

Case Laws     Income Tax     AT

Penalty for failure to furnish annual information return - no appeal is provided under the Act against the penalty levied under section 271FA of the Act. Hence, the appeal filed by the assessee before this Tribunal against the order levying penalty under section 271FA is not maintainable - AT

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