| Question And Answer | |
|---|---|
| Subject: | regarding penalty u/s 271DA. |
| Category: | Income-Tax |
| Querist: | Suresh Goyal |
| Answered by: | Reply of the Expert is awaited; |
| Tags: | Penalty u/s 271DA, Section 271DA |
| Date: | January 5, 2025 |
deptt/ revenue could not bring even a single piece of evidence on record that assessee has recd more than rs 2/lakhs from a particular person during a particlar assessment. nor the assessment proceeding took place for thatAY.assessee directly recd notice u/s 274 r.w.s 271DA and imposed penalty u/s 271DA.whether ao can imposed as he did not have any evidence, secondly as no assessment took place for that assessment year, penalty can be imposed in the absence of assessment being made.
Reply of the Expert is awaited. Please check back later
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