Penalty u/s. 271F - The filing of return beyond the due date is ...

Case Laws Income Tax

November 6, 2022

Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A has been issued. This being so, we are of the view that the assessee had a valid ground for non-filing of return. - No penalty - AT

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Penalty u/s. 271F - The filing of return beyond the due date is ...

Case Laws Income Tax

November 6, 2022

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