ITAT Deletes Section 272A(1)(d) Penalty as Assessment Was Completed After Accepting Replies

Lila Lila Chayal Vs DCIT (ITAT Jodhpur) No Section 272A(1)(d) Penalty for Initial Non-Compliance After AO Accepts Final Assessment Details; ITAT Cancels Section 272A(1)(d) Penalty Because AO Made No Adverse Addition; Penalty Under Section 272A(1)(d) Deleted After Assessee Filed Detailed Compliance. The appeals were filed by multiple assessees before the Income Tax Appellate Tribunal (ITAT), Jodhpur, against separate orders passed by the Commissioner of Income Tax (Appeals), Jaipur-5 for Assessment Year 2022-23. Since all the appeals involved identical facts and common issues, they were heard t...