Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
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The ITAT Dehradun held that penalty u/s 271B was not applicable as the assessee failed to upload the Audit Report as required u/s 44AB and did not maintain books of accounts. The assessee argued that penalty u/s 271A should apply instead of u/s 271B. Citing the case of Bisauli Tractor, the tribunal ruled in favor of the assessee, stating that u/s 271B is not applicable when books of account are not maintained, and upheld the appeal, deleting the penalty imposed u/s 271B in all three appeals.
The ITAT Dehradun held that penalty u/s 271B was not applicable as the assessee failed to upload the Audit Report as required u/s 44AB and did not maintain books of accounts. The assessee argued that penalty u/s 271A should apply instead of u/s 271B. Citing the case of Bisauli Tractor, the tribunal ruled in favor of the assessee, stating that u/s 271B is not applicable when books of account are not maintained, and upheld the appeal, deleting the penalty imposed u/s 271B in all three appeals.
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