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<h1>Penalty under Compulsory Deposit Scheme Act canceled for delay with reasonable explanation</h1> The ITAT Calcutta-E upheld the cancellation of a penalty imposed under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 due to a delay in ... - The ITAT Calcutta-E dismissed appeals regarding a penalty imposed under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 for a delay in payment. The penalty was cancelled by the AAC, and the ITAT upheld this decision based on the assessee's reasonable explanation for the delay. The appeals were dismissed.
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