failure to comply with the provision of sections 269SS and 269T
inviting levy of penalty under sections 271D and 271E respectively and
his absolution from ... section 275(1)(a)
and clause (b) of sub-section (1) of section 275 is significantly missing
from clause (c) of section
passed by the jurisdictional Joint Commissioner of Income Tax under Section
271D of the Income Tax Act, 1961 for the Assessment Year ... provisions of the Act for imposing penalty under
section 274 r/w Section 271D of the Income Tax Act, 1961. Limitation for
passing orders
passed by the jurisdictional Joint Commissioner of Income Tax under Section
271D of the Income Tax Act, 1961 for the Assessment Year ... provisions of the Act for imposing penalty under
section 274 r/w Section 271D of the Income Tax Act, 1961. Limitation for
passing orders
violation of the provisions of section
269SS of the Act which invokes the provisions of section
271D of the Act for levy of penalty ... levy of penalty
under section 271E of the Act. The provisions of sections
269T is similar to that of 269SS. Section 269T reads as
under
271D/2022-23/1043322423(1) passed by the Respondent
under Section 271D of Income Tax Act, 1961 for the Assessment Year ... petitioner has challenged the impugned Order
dated 03.06.2022 passed under Section 271D of Income Tax Act, 1961, for the
assessment year
respondent.
2. The petitioner has challenged the impugned notice issued
under Section 271D of the Income Tax Act, 1961. The impugned Show
Cause Notice ... notice is
vague, questioning of proposing imposition of penalty under section
271D of the Income Tax Act, 1961 is without any merits.
5. The learned
wherein penalty has been
imposed against the petitioner under Sections 271D and Section 271E of the
Income Tax Act, 1961 for the Assessment Year ... notice issued to the petitioner on
21.07.2023 under Section 274 read with 271D of the Act. In Paragraph
No.10.18 of the said reply
personal hearing
notices for proceeding under Section 274 read with Section 271(D) and
Section 274 read with Section 271E of the Income ... penalty should not be imposed on the petitioner under Section 271D of
the Income Tax Act, 1961.
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issued with personal hearing
notices for proceeding under Section 274 read with Section 271D and
Section 274 read with Section 271E of the Income ... penalty should not be imposed on the petitioner under Section 271D of
the Income Tax Act, 1961.
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