Case Law Details
Case Name : Dr. Sankaran Sundar Vs ITO (ITAT Bangalore)
Related Assessment Year : 2017-2018
Courts :
All ITAT ITAT Bangalore
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Dr. Sankaran Sundar Vs ITO (ITAT Bangalore)
The penalty imposed u/s 271D of the I.T.Act is independent of assessment proceedings completed u/s 143(3) of the I.T.Act. Even without completion of assessment u/s 143(3) of the I.T.Act, penalty u/s 271D of the I.T.Act can be imposed for violation of provisions of section 269SS of the I.T.Act. In other words, the penalty proceedings u/s 271D of the I.T.Act is unconnected with the assessment order passed u/s 143(3) of the I.T.Act. The assessee in the instant case has only settled th
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