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271F

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This query is : Resolved

CA Kamalkhaitan (Querist)
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17 July 2010 My client has filed Itax return for FY 2007-08 in april 2009 . his gross total income without claiming deduction u/s 80's is 94000/-.Inspite that AO given notice u/s 271f. But I gave the reply that his gross income does not cross taxable limit before claiming any deduction u/s 80's , so 271F is not applicable. But he levied penalty on him. Please give case laws relating to sec 271f as penalty is not applicable to him .
Thanks

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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17 July 2010 The assessee,in this case,being an individual, is not required to file return under section 139(1) mandatorily since the total income is less than the threshold limit. Since 139(1) is not applicable to the assessee, penalty cannot be imposed under section 271F. Section is very clear and hence no need for case laws.

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