https://www.taxtmi.com/caselaws?id=57257 The Tribunal upheld the penalty order of Rs. 2,48,708 imposed under Section 271(1)(a) of the Income Tax Act, 1961, sustaining the decision of the CIT(A). The appeal by the assessee challenging the penalty was dismissed, with the Tribunal rejecting arguments related to the legality of the penalty order, justification for the delay in filing the return of income, proper service of notice under Section 274, and the opportunity to be heard before imposing the penalty. en-us Tue, 15 Feb 2005 00:00:00 +0530 Thu, 09 Dec 2010 11:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57257 The Tribunal upheld the penalty order of Rs. 2,48,708 imposed under Section 271(1)(a) of the Income Tax Act, 1961, sustaining the decision of the CIT(A). The appeal by the assessee challenging the penalty was dismissed, with the Tribunal rejecting arguments related to the legality of the penalty order, justification for the delay in filing the return of income, proper service of notice under Section 274, and the opportunity to be heard before imposing the penalty. Case-Laws Income Tax Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57257