Penalty
proceedings under sections 270A and 272A(1)(d) were initiated.
Interest under sections 234A , 234B , 234C and fee under section
234F were also levied ... erred in levying interest /Fee u/s 234A , 234B , 234C and 234F of
the Act, and the order of CIT (Appeal)/NFAC is not correct
India Pvt. Ltd. 11
ITA No. 6880 & 6881/MUM/2025
section 234F of the IT Act although the return of income was filed
within ... Appellant.
The Appellant pprays
rays that the aforesaid fee under section 234F of
the IT Act ought to be deleted.
5.1 We note that
India Pvt. Ltd. 11
ITA No. 6880 & 6881/MUM/2025
section 234F of the IT Act although the return of income was filed
within ... Appellant.
The Appellant pprays
rays that the aforesaid fee under section 234F of
the IT Act ought to be deleted.
5.1 We note that
erred in
passing the intimation/order under Section 143(1) and subsequently under
Section 154 of the Act without properly appreciating the facts ... deleted.
6) The CPC erred in in levying fee under Section 234F of the Act, which is
unwarranted and bad in law.
7) The Assesse
section 271AAC(1) of the Act.
7. The Ld. CIT(A) has erred in confirming action of initiation of penalty
proceedings under section 234F ... during
the year under consideration. The AO passed assessment order u/s 147
r.w.s. 144 of the Act dt: 15.03.2024 with addition
reopened by issuing notice u/s.
148 on 27-03-2022. The assessee has not responded to the above
notice. Therefore notice ... paid the
appropriate tax including interest and fee payable u/s. 234F of the Act
totaling to Rs.2,92,320/-. The assessing officer accepted
well as on facts in charging interest u/s 234A without
giving deduction u/s 80P . The same needs cancellation.
4) The Ld. AO erred ... u/s 80P . The same needs cancellation.
6) The Ld. AO erred in law as well as on facts in charging fees u/s 234F
claimed u/s 80C without appreciating that the
payments towards tuition fees were duly made and eligible
under section 80C(2)(xvii).
The authorities below ... levy of interest u/ss 234A, 234B, 234C and fee u/s
234F is consequential and without proper computation.
The initiation of penalty proceedings
under section 80P(2)(d) of Rs. 737219.
2. The Ld. AO has erred on facts & in law in levying the penalty ... erred on facts & in law in levying the penalty u/s 234F of the I.T.
Act.
ITA No.742/RJT/2025
Biliya Seva
erred in levying Interest under section
234A , 2348 and 234F
