Section 272A(1)(d) penalty not leviable if AO not acted on adjournment request of assessee

B. U. Bhandari Auto Pvt. Ltd. Vs ACIT (ITAT Pune)

ITAT find that on receipt of notice u/s 142(1) dated 05.09.2019, the appellant sought time for 15 days to file the required details and the requisite details were filed on 04.11.2019. From the material on record, it appears that when the appellant sought time

Please become a Premium member. If you are already a Premium member, login here to access the full content.