No Penalty can be Levied u/s 271D of Income Tax Act without any Evident Reason: ITAT dismisses Appeal [Read Order]

By Sunayana Dhal - On July 5, 2023 8:30 am - 2 mins read

ITAT - Penalty - No Penalty - No Penalty can be Levied u/s 271D of Income Tax Act - Income Tax Act - Evident Reason - income tax act - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that no penalty can be imposed under Section 271D of the Income Tax Act, 1961 without any evident reason. The Commissioner of Income Tax has erred in deleting the penalty under Section 271D of the Income Tax Act relying on the order of the…

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