31 results for “penalty u/s 271”+ Section 10(3)clear
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Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2014-15
3. BECAUSE, Ld. CIT(A) failed to appreciate that non-striking of the irrelevant limb in the notice under section 274 reflects non- application of mind by the AO, rendering the entire penalty proceedings void as held in various judicial pronouncements. 4. BECAUSE, the Ld. CIT(A) erred in law in holding that section 292B cured the defect