Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 203 - HC - Income TaxAnnual information return – If AIR is not filed within time prescribed under the Act, penalty should be imposed or not – AIR was filed with a delay of 202 days – Director of Income Tax (CIB) imposed penalty of Rs. 20,200 – Held that:- No fundamental right or personal right of the petitioner is found to have been infringed. Otherwise too, the petitioner has got efficacious alternative legal remedy to challenge the said order, but the same is not found to have been filed by him – Imposition of penalty is in accordance with the provisions of section 271FA of Income-tax Act – Therefore writ petition failed stay application also stands dismissed – Against the assessee.
|