[aaykarbhavan] Penalty upheld as AIR of transactions of over Rs. 30 Lakh was filed belatedly by Sub-registrar

Penalty upheld as AIR of transactions of over Rs. 30 Lakh was filed belatedly by Sub-registrar

March 25, 2014[2014] 42 taxmann.com 444 (Chandigarh - Trib.)

IT : Where Annual Information Reports of transactions over Rs. 30 lakhs had been filed by specified persons beyond period of limitation, said specified person would be held to be in default, and liable to levy of penalty under section 271FA

 

Regards

Prarthana Jalan

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