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2017 (8) TMI 373 - HC - Income TaxLevy of penalty under Section 271FA - failure of the appellant in furnishing AIR in time - Held that:- As categorically recorded by the Tribunal that the assessee had not established any reasonable cause for not filing AIR within time. The assessee also failed to file any documentary evidence supporting the version submitted by him. Thus, the Tribunal rightly held the penalty levied to be valid Learned counsel for the appellant was unable to demonstrate that when show cause notice was issued on 06.9.2010 asking the filer to show cause as to why penalty under Section 271FA of the Act be not imposed and the reply was sought by 27.7.2010, the order imposing penalty under Section 271FA of the Act having been passed on 06.01.2011, it could not be shown that the order was beyond limitation as it was hit by Section 275(1)(c) of the Act. No error in the findings recorded by the Tribunal could be established or it could not be successfully controverted regarding the applicability of the decision rendered in the Joint Registrar, Sangat, District Bathinda’s case (2014 (9) TMI 499 - PUNJAB & HARYANA HIGH COURT ). - Decided against assessee.
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