Easy Office

Waiver of Penalty u/s 273B


Last updated: 10 July 2008

Court :

Brief :
Case Fact: Whether the Commissioner (Appeals) has power to waive the penalty imposed u/s271D.

Citation :
C.I.T. Vs. Saini Medical Store

Decision: Held by the court that on combined reading of the provisions of section 271D & 273B of the act,if the assessee shows "reasonable cause" for the failure to comply with the provision of the act,the Commissioner (Appeals) may in his order waive the penalty.
 
Join CCI Pro


Comments

CAclubindia's WhatsApp Groups Link


Other Latest Judgments

View More Judgments »



Easy Office

Trending Online Classes

view all classess
CCI Pro

Browse by Category