Case Law Details
Case Name : Narendrakumar Chunilal Soni Vs Joint Commissioner of Income Tax Range (ITAT Ahmedabad)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Ahmedabad
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Narendrakumar Chunilal Soni Vs Joint Commissioner of Income Tax Range (ITAT Ahmedabad)
ITAT Ahmedabad held that penalty under section 271D of the income Tax Act not leviable as reasonable cause for violation of provisions of section 269SS duly demonstrated.
Facts- The assessee is an individual engaged in the business of repairing gold/silver ornaments. The assessee’s case was selected for scrutiny assessment since cash deposits were made during the demonetization period.
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