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ITAT: Income Tax Penalty U/S 271E Cannot be Levied In Absence of Regular Assessment - (13 May 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Ahmedabad has ruled that the income tax penalty under Section 271E of the Income Tax Act, 1961 cannot be levied in the absence of a regular assessment against the assessee.

Tags : INCOME TAX APPELLATE TRIBUNAL   INCOME TAX ACT   1961   SECTION 271E   ASSESSEE  

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