In absence of contumacious conduct penalty U/s. 271C not leviable

CA Prarthana Jalan

Hon’ble AGRA ITAT has in the case of Pushpanjali Constructions has held that In the absence of contumacious conduct of the assessee, penalty under section 271C is not leviable

Brief facts relating to the case are that a survey 133A of the Act was conducted in the premises of the assessee on 15/10/2009 during the course of which it was found that the assessee had deducted tax amounting to Rs.15,76,219/- under various section of the Income Tax Act but ha

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