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<h1>Penalty under Section 271 Deleted for Lack of Evidence</h1> The ITAT GAUHATI upheld the deletion of penalty imposed on the assessee under section 271 of the Income-tax Act, 1961 for assessment year 1974-75. The ... - The Appellate Tribunal ITAT GAUHATI upheld the deletion of penalty imposed on the assessee under section 271 of the Income-tax Act, 1961 for assessment year 1974-75. The penalty was deleted because the Department failed to provide evidence of any additional money passing between the buyer and seller. The Tribunal dismissed the departmental appeal. (Case citation: 1984 (2) TMI 173 - ITAT GAUHATI)
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