The Income Tax Appellate Tribunal (ITAT), Jaipur Bench deleted penalty as the Capital gain from sale of immovable property below taxable limit. The solitary ground of the assessee, Kanhaiya Lal Lalwani challenging the order of the lCIT(A), NFAC, New Delhi in confirming the penalty of Rs.5,000 levied by the AO under section 271F of the…
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