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Case Law Details

Case Name : Sheel Agarwal Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 123/Del/2023
Date of Judgement/Order : 10/07/2023
Related Assessment Year : 2012-13
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Sheel Agarwal Vs ITO (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi heard an appeal filed by an 82-year-old widow against the penalty imposed under Section 271F for her failure to file an Income Tax Return (ITR). The appellant, a housewife, argued that she had no tax

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