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Case Law Details

Case Name : ACIT Vs Haneefa Sahib Shajahan (ITAT Chennai)
Related Assessment Year : 2017-18
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ACIT Vs Haneefa Sahib Shajahan (ITAT Chennai)

The ITAT, Chennai in the Assistant Commissioner of Income Tax, v. Haneefa Sahib Shajahan, [I.T.A. No.931/Chny/2022 dated January 24, 2023] has upheld the decision of the Appellate Authority, deleting the penalty levied for failure to get accounts audited as per Section 271B of the Income Tax Act, 1961 (“the IT Act”) and for filing tax audit report belatedly, on the grounds that the assessee

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