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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Levy of penalty u/s. 272A(2)(k) - delay in preparation and ...

Income Tax

February 6, 2021

Levy of penalty u/s. 272A(2)(k) - delay in preparation and delivery to the prescribed returns if the prescribed form is caused on account of non-availability of the details such as PAN, address further valid tee of challans paid, Generation of CSI file etc. - the levy of penalty u/s. 272A(2)(k) of the Act is not justified in the present facts of the case - AT

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