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2022 (12) TMI 681 - AT - Income TaxPenalty u/s 271F - belated filing of income tax return u/s 139(4) - HELD THAT:- From the facts noted the assessee’s total income for the relevant Assessment Years was above the taxable limit in spite of the fact that he did not file his return of income within due date as specified under section 139(1) of the Act in any of the above assessment year. Therefore, he is liable for penalty under section 271F of the Act. The CIT(A) is justified in confirming the penalty as per section 271F of the Act. Assessee will not get the immunity as per section 273B of the Act. Therefore, we dismiss the appeals of the assessee.
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