Section 271A of the Act in File No.ITBA/PNL/F/271A/2022-
23/1045657100(1) dated 19.09.2022 by the Second
Respondent for the assessment ... from
recovering the demand in pursuance of the penalty levied
under Section 271A of the Act in File
writ of certiorari quashing the Penalty
Order passed under section 271A of the Act dated
16.07.2025, bearing DIN No. ITBA/PNL/F/271A ... certiorari quashing computation
sheet dated 16.07.2025 bearing DIN: ITBA/PNL/S/
271A/2024-25/1072349464(1) herein marked as
Annexure
impose penalty on petitioner No.1 under Section 274 read
with Section 271A of the I.T. Act for not providing certain
details called ... petitioner No.1 and proceeded
to levy penalty under Section 271A of the I.T. Act. The
petitioner being aggrieved by the said order, preferred
Certiorari quashing the penalty
show cause notice dated 21.01.2025 issued under
section 271A of the Act for the AY 2020-21 by the
Respondent ... ITBA/PNL/S/271A/2024 25/1072395533(1), herein
marked as Annexure - A10.
l) Issue a Writ of Certiorari or a direction in the
nature
iéoi?
Whether the Appellate izibunai was cotteot
in holding that only ponaityiunootinection
271A is leViablo"anotncnaltyifinfior Section
2718 is not at:£aatéd§}]5i;
Whethétjthéinnoc1iatc ... respondent submitted that the word im;y?t§séat
in Section 271A of the Act shows that penalty 17
imposable under Section _i?ifi
provisions of cl. (b) of sub-s. (1) of s. 271 , s. 271A, s. 271B, s. 271C, s. 271D, s. 271E
maintained books of account. A show-cause notice under Section 271A read with section 273B of the Income-tax Act. 1961 (for short
digitally signed and electronically
communicated show cause notice for penalty under
section 271A of the Income Tax Act, 1961, dated
30/03/2024 issued ... Assessment Year 2019-20 which bears the DIN viz.
ITBA/PNL/F/271A/2023-24/1063686771(1) and enclosed
as Annexure P4.
m. Issue
second respondent's The second respondent's
Order under Section 271A Order under Section 271A
of the IT Act dated
with Section 144 , 144B at
Annexure-A4; the penalty order under Section 271A(1)(c)
of the Act at Annexure-4;the order of penalty
