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Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.
Case Law Details
- Case Name
- Pawan Kumar Vs JCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Delhi
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Pawan Kumar Vs JCIT (ITAT Delhi)
The case of Pawan Kumar vs JCIT (Income Tax Appellate Tribunal, Delhi) revolves around the imposition of a penalty of Rs. 1,40,000 under section 271E of the Income Tax Act, 1961 (“the Act”) for the Assessment Year (A.Y.) 2014-15. The appellant, Pawan Kumar, challenged the penalty order before the Commissioner of Income Tax (Appeals) [CIT(A)], whose decision was subsequently appealed before the Income Tax Appellate Tribunal (ITAT) in Delhi.
Background
i. Assessment Year 2015-16: During the scrutiny of Pawan Kumar’s case for A.Y. 2015-16, the As...
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