Income-tax (CIB),
Chandigarh, are as under:
2
"Order u/s 271FA of the Income-tax Act, 1961
The Manager, the Gurdaspur Central ... event of failure to furnish the Air, penalty is leviable
u/s 271FA which is reproduced as under:-
"If a person who is required
Income-tax (CIB),
Chandigarh, are as under:
2
"Order u/s 271FA of the Income-tax Act, 1961
The Sub-Registrar, Tehsil Office, Nakodar ... even of failure to furnish the AIR, penalty is leviable
u/s 271FA which is reproduced as under:
"If a person who is required
confirming the penalty of
Rs.36,800/- levied under section 271FA of the I.T.Act,1961 in
connection with ... appreciate that this case does
not fall within the mischief of section 271FA of the Act and as
such the order levying penalty
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
erred on facts and law in upholding the
penalty imposed u/s 271FA of the Income tax Act, 1961 for
non-filing the AIR within ... discretionary as the word used is 'may' in
section 271FA against the word 'shall'. It is only a technical
default
