No penalty shall be imposed u/s 271B of Income Tax Act on reason of Return not Appearing E-Filing Portal: ITAT [Read Order]

By Aparna. M - On June 15, 2023 4:30 pm - 2 mins read
No penalty shall be imposed - Income Tax Act - reason of Return not Appearing E-Filing Portal - E-Filing Portal - ITAT - Taxscan

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that no penalty should be imposed under Section 271B of the Income Tax Act 1961 on the reason of the return not appearing in the e-filing portal. The assessee Jayaraj Charles filed the appeal against the order of the Commissioner of Income…

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