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Penalty under s 271FA is leviable if the assessee fails to respond to the notice for failure of filing annual information return
Case Law Details
- Case Name
- Patan Nagrik Sahakari Bank Ltd Vs DIT(CIB) (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Gujarat High Court
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Penalty under s 271FA – Failure to file annual information return — The penalty under s 271FA is leviable if the assessee fails to respond to the notice for failure of filing annual information return — as held by Gujrat High Court in Patan Nagrik Sahakari Bank Ltd Vs DIT(CIB); Special Civil Application No. 14675 of 2010, 22 April 2011 Decided on: 4 March 2011 — In favor of: The Assessee.
Patan Nagrik Sahakari Bank Ltd Vs DIT(CIB)
High Court of Gujarat
Special Civil Application No. 14675 of 2010
Harsha Devani and H B Antani, JJ
Decided on: 4 March 2011
Counsel appeared:
Mr J P Shah ...
