11 results for “penalty u/s 271”+ Section 92(3)clear
Sorted by relevance
Key Topics
In the result, the appeal of the assessee is dismissed
Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena
penalty sustained is wholly illegal. 3. Because Ld. CIT(A) having failed to adjudicate the ground of appellant claiming lack of sufficient opportunity by the Assessing Officer before passing of order u/s 271(1)(c), the order of Ld. CIT(A) suffers from fatal error in law. 4. Because the order is against the law & facts. 5. Because the appellant