141 results for “disallowance”+ Section 5(1)clear
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Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh
disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall be imposed, by an order in writing, by the Assessing Officer, 97[the Joint Commissioner (Appeals) or] the Commissioner (Appeals), the Commissioner or the Principal Commissioner