Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty u/s 271F - not filing the return of income (ITR) - It is noteworthy to mention that the provisions of Section 273B categorically mentions that penalty u/s 271F is not leviable in case the assessee proves that there was a reasonable cause for not filing the return of income during the year under consideration, as per provisions of Section 139 of the Act. - AT
Penalty u/s 271F - not filing the return of income (ITR) - It is noteworthy to mention that the provisions of Section 273B categorically mentions that penalty u/s 271F is not leviable in case the assessee proves that there was a reasonable cause for not filing the return of income during the year under consideration, as per provisions of Section 139 of the Act. - AT
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