Case Law Details
Kamla Chandrasingh Kabali Vs ACIT (ITAT Mumbai)
ITAT find that the claim of the assessee that she has declared income under the IDS 2016 cannot be a tenable explanation as the declaration was not supported by payment of due taxes on the income declared and, therefore, it was an invalid declaration. No other reasonable cause for not filing the return of income is brought to our attention. Therefore, we are of the considered opinion that the authorities below were justified in upholding the levy of penalty under section 271F.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
Per: Gagan Goyal (AM):
This appeal has been filed by the assessee against the order dated 31/08/2021 passed by the Nation al Faceless Appeal Centre (NFAC), Delhi confirming the penalty levied under section 271F of the I.T. Act, 1961 for the assessment year 2011-12 1.
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