Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Levy of penalty u/s 271B read with section 274(1) - technical ...

Income Tax

April 4, 2017

Levy of penalty u/s 271B read with section 274(1) - technical snag while upholding the tax audit report electronically - aking into the fact that the audit report has subsequently been uploaded electronically and also hard copy has been furnished before the AO before the completion of the assessment proceedings, no penalty - AT

View Source

 


 

You may also like:

  1. Penalty order u/s 271B r/w Sec.274 - technical snag as occurred in uploading of audit report on web - the audit report was subsequently uploaded electronically and also...

  2. Levy of penalty u/s 271B – Delay in getting and furnished Tax Audit report - delay in completion of statutory audit was reasonable cause for non-compliance with section...

  3. Penalty levied u/s 271B - failure to file the tax audit report within due date - when the Tax Audit Report was made available to the Assessing Officer before completion...

  4. Penalty u/s 271B - delay in filing return - E-filing - non furnishing of tax audit report before the specified date - Penalty confirmed - AT

  5. Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or...

  6. Levy penalty u/s. 271B - not filing tax audit report within the due date specified under the Act - When audit report was obtained within due date, merely for delay in...

  7. Validity of penalty orders u/s 271AAB - penalty notice issued under Section 274 read with Section 271 - penalty where the search has been initiated - levy of penalty sustained - HC

  8. Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

  9. Penalty u/s 271B - delayed filing of audit report u/s 44AB - when the Tax Audit Report was made available to the AO before completion of assessment proceedings, then for...

  10. Penalty u/s 271B - assessee had failed to get his account audited u/s 44AB - The assessee explained that the delay in furnishing the Audit Report was due to the death of...

 

Quick Updates:Latest Updates