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Case Law Details

Case Name : Varadagovind Parthasarthy Iyer Vs ITO (ITAT Mumbai)
Related Assessment Year : 2015-16
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Varadagovind Parthasarthy Iyer Vs ITO (ITAT Mumbai)

Introduction: The Income Tax Appellate Tribunal (ITAT) Mumbai recently addressed the issue of penalty under Section 271B of the Income Tax Act, 1961. The case, “Varadagovind Parthasarthy Iyer vs. ITO,” pertained to the assessment year 2015-16 and involved an assessee engaged in trading, financing, realty, and commodities businesses. The penalty under scrutiny was Rs. 1,50,000, imposed for not getting the accounts audited, as required under Secti

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