42 results for “penalty u/s 271”+ Section 34clear
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In the result, the appeal filed by the assessee, is allowed
34. 5020/2009 (SC). In “CIT vs. SSA Emerrald Meadows”, in ITA No. 380/2015 35. (Kar) has held that:“It is to be kept in mind that section 271(1)(c) is a penal provision and such a provision has to be strictly constructed. I.T.A No. 378/Agra/2014 17 Unless the case falls within the four corners of the said provision, penalty