Re: where to fill penalty details

Appeal for Quantum and penalty u/s 271(1)(c)both are before CIT (A) on 31/01/2020.

While filling form-1 , when penalty amount is filled in schedule C it enhances tax payable by 25%. in fact it has to be NIL, automatically. Please suggest where it is to be filled.

Yes, your understanding is correct and in consonance with Q&A No 8. Of CBDT Circular No. 9 of 2020 dated April 22, 2020. In case of any technical issues arising while filling the form, it is advisable to contact your designated authority. In case designated authority is not responding it is advisable to make  representation before CBDT.  In case the CBDT is also not responding you may request the assessee file writ petition before High Court . We have received number of queries as regards the portal is not user friendly . You can think of making an  representation to BCAS or CTC so that they can file PIL before the Court , which can benefit all the assesees who are facing similar problems . 

 

---