Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 635 - AT - Income TaxLevy of penalty u/s 271F and u/s 271(1)(b) - noncompliance of a notice u/s 153A - HELD THAT:- The non-obstante clause contained in section 153A of the Act, applies to the provisions of section 153A of the Act only. It does not extend to the provisions of section 271F of the Act. No matter that noncompliance of a notice u/s 153A of the Act has not been subjected to penalty under any specific provision of the Act. Section 271F of the Act provides for penalty in cases where no return is filed as per the requirements of section 139(1) of the Act or the provisos thereto. Penalty u/s 271F of the Act pertains only to infringement of section 139(1) and its provisos, and not to that of a notice u/s 153A of the Act. So far as, the penalty concerning u/s 271(1)(b) it is held that the assessment was completed as a regular assessment u/s 143(3) of the Act therefore, the default, if any, was not considered to be willful on the part of the assessee. - Decided in favour of assessee.
|