12 results for “penalty u/s 271”+ Section 43(6)clear
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43. held that “…………Infact, the order imposing penalty is contrary to law, declared by this court in the case of Commissioner of Income- Tax and Another v. Manjunatha Cotton and Ginning Factory reported I.T.A No. 378/Agra/2014 20 in (2013) 359 ITR 565 (Karn), in as much as, it is clear from the order that there is no direction to initiate