33 results for “penalty u/s 271”+ Section 271(1)(d)clear
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In the result, the appeal of the assessee is allowed
Bench: Shri M. Balaganesh(Through Virtual Hearing)
D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06, 07 & 08/AGR/2023 for AYs 2012-13, 2017- 18 & 2018-19, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as „ld. NFAC‟, in short] dated 22.11.2022 against the order of assessment passed u/s 271(1