#Section 271D
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310 articlesIncome Tax
Income Tax
Post-Assessment Satisfaction Cannot Sustain Section 271D/271E Penalty: SC
Income Tax
Income Tax
Section 271E Penalty Requires AO Satisfaction in Reassessment Order: Rajasthan HC
Income Tax
Income Tax
Unexplained Cash Deposit Finding Alone Cannot Sustain Section 271D Penalty: ITAT Mumbai
Income Tax
Income Tax
Unsigned, Unstamped Sale Agreement Cannot Prove Cash Receipt: ITAT Deletes Section 271DA Penalty
Income Tax
Income Tax
ITAT Nagpur Quashes Section 271D Penalty Without AO Satisfaction
Income Tax
Income Tax
No Assessment, No Satisfaction, No Penalty: Proceedings u/s 271D Cannot Begin in a Jurisdictional Vacuum
Income Tax
Income Tax
Reasonable Cause Saves Section 272A(1)(d) Penalty for Notice Defaults: ITAT Pune
Income Tax
Income Tax
Section 263 Revision Invalid for Non-Initiation of 271D Penalty Before 01.04.2025: ITAT Ahmedabad
Income Tax
Income Tax
Section 271D Penalty Passed Beyond Limitation Quashed: ITAT Chennai
Income Tax
Income Tax
Section 271D Penalty Quashed Where AO Recorded No Section 269SS Satisfaction
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Income Tax
ITO Reference Triggers Section 271D Penalty Limitation: Karnataka HC
Income Tax
Income Tax
Ahmedabad ITAT Quashes Section 263 Revision in Seven Years
Income Tax
Income Tax
Section 271D Penalty Deleted as Co-Sharer Got Relief in Same Transaction: ITAT Ahmedabad
Income Tax
Income Tax
