Section 271F penalty justified for non-filing of Return despite section 148 notice

Jagrutiben Dalpatbhai Bhavsar Vs ITO (ITAT Ahmedabad)

Assessee contended that CIT(A)  erred in confirming levy of penalty under section 271F of the Income Tax Act, 1961 of Rs. 5,000 for failure to file return of income in response to the notice issued under section 148.

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