Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 394 - KERALA HIGH COURTPenalty u/s 272B(1) - Failure to comply with the provisions of section 139A – Held that:- it cannot be said that, the AO has any discretion in the matter or that the intention of the defaulter has to be gone into for levying penalty - If a failure is disclosed, the penalty is automatic – thus, the Court is not convinced that the petitioner's contentions can be sustained – Decided against assessee.
|