M/S. New Delhi Television Ltd., New ... vs Dcit, New Delhi on 14 July, 2017
Section 271A in The Income Tax Act, 1961
271A. [ Failure to keep, maintain or retain books of account, documents, etc. [Inserted
section (1), in clause (a), after the word, figures and letter "section 271A", the word, figures and letter ", section 271J" shall be inserted
husband and wife, both aggrieved by levy, of penalty Under Section 271A which was partially confirmed by the learned CIT(A) -I, Aurangabad vide orders ... above nomenclature.
2. The AO has levied penalty Under Section 271A of Rs. 1.00 lakh in respect of both the assessees
deleting the penalty of Rs. 1 lakh levied under Section 271A as the assessee failed to maintain books of account as per the provisions ... pertains to deleting the penalty of Rs. 1 lakh levied under Section 271A of the Act for not maintaining books of account
penalty of Rs.25,000/- imposed by the AO
u/s 271A of the Act in the facts and circumstances of the case.
3. Brief ... noting in the assessment proceedings, the AO
initiated penalty proceedings u/s 271A of the Act and fixed a date of
hearing
Section 271A in Kerala Panchayat Raj Act, 1994
271A. Definitions.
- For the purpose of this Chapter, - (a) 'Information' means any materials or information contained
Section 271A in Andhra Pradesh Panchayat Raj Act, 1994
271A. [ Penalty for not handling over documents, moneys etc., to the newly elected Sarpanch
Hazaribagh, regarding the number of cases in which penalty u/s 271A of the IT Act,
had been imposed during the month of June ... stated that the number of cases in which penalty u/s
271A of the IT Act, had been imposed/amount of penalty, during the month
that the A.O
had, thereafter, vide his order passed u/s.271A of the Act dated 27.07.2015
imposed penalty ... when the
assessee had been subjected to rigors of penalty u/s.271A of the Act, i.e. for
failure on his part to maintain