Smt. E. Chandrakala vs. ITO

Parties Involved

Facts Summary

Smt. E. Chandrakala, an NRI employed in the USA since January 2016, did not file her income return for the Assessment Year 2017-18. The Income Tax Officer (ITO) initiated penalty proceedings for non-filing of the return and levied a penalty of Rs.5,000. The assessee appealed against the penalty, arguing that she had no taxable income in India and was unaware of the need to file the return. The appellate authority confirmed the penalty, but the Tribunal found that the assessee's income was below the taxable limit and dismissed the penalty.…

Legal Issues

• 1. Confirmation of penalty u/s 271F for non-filing of income return

Judgment Outcome

Decided in favour of Assessee.

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