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        Case ID :
        Income Tax

        Penalty u/s 271BA - not filing the report of the accountant as...

        No Penalty for Late Accountant's Report Filing u/s 271BA Due to Reasonable Cause, Section 273B Applies.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Penalty u/s 271BA - not filing the report of the accountant as required by section 92E - Based on the adjustments as suggested by TPO, the revised statement of income for the relevant assessment year and form 3CEB was filed before the assessment of the said year and the assessment was completed by the AO on 6th October 2016. No ill intention of MTNL could be attributed of evading tax or non- compliance of the tax laws as the report was filed as required by the authorities. - Provisions of Section 273B can be invoked in the case of the assessee as a reasonable cause for failure could be substantiated. - No penalty - AT
                                Note: It is a system-generated summary and is for quick reference only.
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