Levy of penalty u/s. 271F - assessee has filed the Return of ...
Case Laws Income Tax
September 6, 2023
Levy of penalty u/s. 271F - assessee has filed the Return of Income after issuance of notice u/s. 148 of the Act, even though the taxable income of the assessee is higher, who is liable to file regular Return of Income u/s. 139(1) - The assessee offered no explanation - Levy of penalty confirmed - AT
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