Shaikh Sujayat Shaikh Islam Vs ITO (ITAT Nagpur)
Case ke facts
Yahan assessee par ₹5.05 lakh ka penalty lag gaya tha Section 271D ke tehat (ye section cash loan lene par penalty deta hai). Pehle koi assessment ya AO ka santosh nahi tha.
Mudda (Issue)
Kya AO ki satisfaction bina Section 271D penalty lag sakti hai?
Faisla (Held)
ITAT ne penalty radd kar di kyunki officer ne bina apne satisfaction ke direct penalty laga di thi. Proper procedure follow nahi hua tha.
Practical takeaway
Cash loan cases mein officer ko dikhana hota hai ki penalty lagane ki wajah unke samne sahi bani. Bina likhe santosh, penalty khatam ho sakti hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-17.