Section 271D & 271E Penalty Requires Pending Proceedings for Relevant A.Y.

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...