https://www.taxtmi.com/caselaws?id=765996 Penalty under section 271F was not leviable where the return of income had already been filed within the prescribed time. The assessment record reflected timely filing, so the assessee could not be treated as a non-filer and the statutory basis for penalty disappeared. The penalty was deleted. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765996 Penalty under section 271F was not leviable where the return of income had already been filed within the prescribed time. The assessment record reflected timely filing, so the assessee could not be treated as a non-filer and the statutory basis for penalty disappeared. The penalty was deleted. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765996