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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Penalty proceedings u/s 271D - contravention of provisions of ...

Income Tax

November 26, 2022

Penalty proceedings u/s 271D - contravention of provisions of section 269SS - the AO initiated penalty proceedings u/s 271(1)(c) and there is no satisfaction recorded for initiation of proceedings u/s 271D nor given any finding that there is any contravention of provisions of section 269SS of the Act. - AT

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  9. Penalty u/s 271D - Default u/s 269SS - loans in question were received by the assessee in cash from her daughter and son-in-law - no penalty leviable

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