ITAT deletes Penalty for Same Defaults Under Section 271(1)(b) in Second Round [Read Order]

By Fidha Lulu K G - On May 16, 2023 6:30 pm - 2 mins read

Income Tax - Second Round - Defaults - ITAT deletes Penalty - Same Defaults - ITAT deletes Penalty for Same Defaults - Penalty - ITAT - Taxscan

The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the penalty for the same default under Section 271(1)(b) of the Income Tax Act in the second round. The assessee Amar Bharti filed his return of income on 30.09.2015 for the assessment year 2015-16 declaring total income of Rs. 8,84,710/- electronically. The case…

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