Delhi HC Upholds Penalty under Section 271 of Income Tax Act

The Delhi HC dismissed an appeal challenging a penalty under Section 271 of the Income Tax Act, 1961 following a search under Section 153A. No substantial question of law was identified, aligning with precedent, leading to the penalty's affirmation.

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The Delhi High Court dismissed an appeal regarding a penalty imposed under Section 271 of the Income Tax Act, 1961 after a search procedure under Section 153A. The court found no substantial question of law involved as per a previous ruling in a similar case and upheld the penalty.

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