Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s ...

Case Laws Income Tax

September 16, 2022

Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s 142 - when this is the year of changing the mode of assessment proceedings from physical to digital /electronically then the delay in compliance due to change in the mode of communication and proceedings is a bonafide reasons and not deliberate. - No penalty - AT

View Source

← Previous Next →

Penalty u/s 272A(1)(d) - non-compliance of the notice issued u/s ...

Case Laws Income Tax

September 16, 2022

You may also like:

The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

Levying penalty u/s 272A(1) - non-compliance of the notice - Nonappearance of the assessee in response to the initial notice under section 142(1) of the Act was not...

Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

The Appellate Tribunal considered a case involving the levy of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1) due to the Accountant's Covid-19...

Levy of penalty u/s 272A(1)(d) - Non compliance to the notice(s) issued during the course of assessment proceedings - The ITAT noted that the assessee did respond to...

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

Penalty u/s 272A(1)(d) - non compliance to notices u/s 142(1) - The provisions of Section 272A(1)(d) is of deterrent in nature and not for earning revenue. The remedy...

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee...

Penalty levied u/s 271(1)(b) - failure to comply with the notices issued by the A.O u/s 142(1) - the non-compliance on the part of the assessee is due to the reason of...

The Appellate Tribunal held that the penalty imposed u/s 272A(1)(d) for non-compliance with notices u/s 142(1) was not legally valid. The Assessing Officer failed to...

Penalty u/s 272A(1)(d) - non-compliance of notice issued u/s 142(1) - The inaction of the AO on the various letters filed by the assessee which enable the assessee to...

Penalty u/s 271(1)(b) - default of non-compliance of the statutory notice issued under section 142(1) r.w.s. 129 - where the assessment order was finally passed u/s...

Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been...

Penalty u/s 271(1)(b) - non compliance of a consolidated notice issued u/s 142(1) - there must be a specific notice to the assessee for specific assessment requirements...

The Appellate Tribunal considered the imposition of penalty u/s 272A(1)(d) for non-compliance with a notice u/s 142(1). The assessee eventually responded to the notice...

Quick Updates: