https://www.taxtmi.com/highlights?id=66381 Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A has been issued. This being so, we are of the view that the assessee had a valid ground for non-filing of return. - No penalty - AT en-us Sun, 06 Nov 2022 12:01:40 +0530 Sun, 06 Nov 2022 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66381 Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A has been issued. This being so, we are of the view that the assessee had a valid ground for non-filing of return. - No penalty - AT Highlights Income Tax Sun, 06 Nov 2022 12:01:40 +0530 https://www.taxtmi.com/highlights?id=66381