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Case Law Details

Case Name : Sameer Mavji Patel Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2007-08
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Sameer Mavji Patel Vs DCIT (ITAT Mumbai)

In the case of Sameer Mavji Patel vs. DCIT, the Income Tax Appellate Tribunal (ITAT) Mumbai dealt with the issue of a penalty imposed under Section 271B of the Income Tax Act for late submission of a tax audit report. Patel, engaged in garment manufacturing, was subjected to a survey under Section 133A. Due to delays in receiv

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