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Income Tax | Section 271BA Penalty Invalid After Omission of Section 92BA(i): ITAT Chandigarh

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Chandigarh deletes Section 271BA penalties as Section 92BA(i) stood omitted before penalty proceedings were initiated in 2022. The post Section 271BA Penalty Invalid After Omission of Section 92BA(i): ITAT Chandigarh appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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