deleting the penalty imposed by the assessing officer
under section 271C of the Income Tax Act, 1961, on the
ground that the penalty order dated ... issued a common show cause notice for imposition of penalty under
section 271C of the said act. The relevant portion of the said show
cause
petitioner's
representation for initiation of penalty imposed under Section 271C of the
Income Tax Act, 1961 [in short "Act"].
2. Besides ... cause, as to why penalty ought not to be imposed under
Section 271C of the Act, qua AY 2007-08.
10. Concededly, the petitioner filed
under section 201(1A), penalties under section 271(1)(b), 271B, 271BB, 271C, 271D, 271E, 271F, 272A, 272AA, 272BB etc.
....
Question No.9: Whether
Besides this, outside Chapter XVII,
penalty can also be levied under Section 271C .
8.8 In addition, thereto, a person who fails to deposit tax deducted
Besides this,
outside Chapter XVII, penalty can also be levied under Section 271C.
8.8 In addition, thereto, a person who fails to deposit tax deducted
penalty was made on
27.03.2019.
5.4 The show cause notice under Section 271C of the Act was issued on
23.04.2019, which was nearly eleven
very same provisions and the penalty notice
dated 06.04.2023 issued under Section 271C of the Act.
2. Mr Deepak Chopra, who appears on behalf
laid a challenge to the order dated 28.11.2022
passed under Section 271C of the Income Tax Act, 1961 [in short, "Act"].
Besides this
