Hari Mohan and Sons Vs. The Income-tax Officer
Case No: ITA No. 2983/DEL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH
Date: 2/12/2025
Parties Involved
appellantHari Mohan and Sons
respondentThe Income-tax Officer
Facts Summary
The assessee company, Hari Mohan and Sons, did not file a return of income for the assessment year 2013-14 as required under section 139(1) of the Income-tax Act, 1961. The Assessing Officer imposed a penalty of Rs 5000/- under section 271F for failure to file the return. The assessee appealed this decision, arguing that they had filed the return on 21.02.2014 and hence, the penalty was unjustified. The CIT(A) upheld the penalty, but the assessee further appealed to the Income Tax Appellate Trib…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the imposition of penalty under section 271F of the Income-tax Act, 1961 is justified.