The Telangana High Court ruled against imposing a Section 271D penalty due to the absence of any recorded satisfaction in the assessment order, affirming the precedent from the Supreme Court.
No Section 271D Penalty Without Recorded Satisfaction: Telangana HC
The Telangana High Court ruled against imposing a Section 271D penalty due to the absence of any recorded satisfaction in the assessment order, affirming the precedent from the Supreme Court.
Citations
- Telangana HC (2026) 1 ITA 8790
Source:taxguru.in