Case Law Details
Case Name : Rasik Nemchand Pethad Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Mumbai
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Rasik Nemchand Pethad Vs DCIT (ITAT Mumbai)
Introduction: In the recent case of Rasik Nemchand Pethad Vs DCIT (ITAT Mumbai), it was determined that Section 271B penalty is not applicable when there’s a reasonable cause provided for the failure to comply with provisions. The case revolved around the belated submission of a tax audit report by the assessee.
Analysis Rasik Nemchand Pethad, an individual engaged in the retail and wholesale trading business, was subjected
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