Sub-Registrar/Joint Sub Registrar, ... vs Assessee on 11 July, 2016
Director of Income
Tax (Intelligence & Criminal Investigation), Chandigarh, under section
271FA of the Income Tax Act, 1961, imposing penalty on the assessee,
amounting ... from the Income Tax Authority, the
penalty may be imposed u/s 271FA .
2.2 The Ld Director (I & Cl) has held in para