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<h1>Revenue's appeal on penalty for late tax return dismissed due to non-taxable compensation for agricultural land.</h1> The appeal filed by the Revenue against a penalty imposed on the assessee for delayed filing of income tax return was dismissed. The penalty was deleted ... - The Revenue filed an appeal against a penalty imposed on the assessee for delayed filing of income tax return. The AAC deleted the penalty based on the assessee's belief that compensation received for agricultural land was not taxable. The Tribunal upheld the AAC's decision, citing previous rulings on capital gains tax on agricultural land. The penalty was deemed unjustified, and the appeal was dismissed. (Case: Appellate Tribunal ITAT DELHI-E, Citation: 1984 (1) TMI 127 - ITAT DELHI-E)
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