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ITAT, Delhi: Income Tax Penalty Cannot be Imposed Unless Assessee Obliged In Law - (05 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Delhi observed that the penalty of income tax under section 271(1)(c) of the Income Tax Act, 1961 cannot be obligatory unless assessee obliged in law, either acted deliberately in defiance of law or guilty of dishonest conduct or acted in conscious disregard of its obligation.

Tags : INCOME TAX APPELLATE TRIBUNAL   DELHI   INCOME TAX   SECTION 271(1)(C) OF THE INCOME TAX ACT   1961   ASSESSEE  

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