2023 (5) TMI 464

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....Addl. CIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals), (National Faceless Appeal Centre [NFAC], Delhi dated 20.01.2023 relevant to the assessment year 2014-15 passed under section 271F of the Income Tax Act, 1961 ["Act" in short]. 2. Brief facts of the case are that in the case of the a....

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....eleting the penalty levied under section 271F of the Act. 4. On the other hand, the ld. DR supported the orders of authorities below. 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. Since the assessee could not file his return of income under section 139(1) of the Act, the Assessing Officer issued notice under section 2....