98 results for “penalty u/s 271”+ Section 139(9)clear
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In the result appeal of the assessee is hereby allowed
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.
u/s 271(1)(c) of the Act would be set aside. 9.5.7 In the case of CIT v. SAS Pharmaceuticals 11 taxmann.com 207 (Delhi), the Delhi High Court held that for imposing penalty under section 271(1)(c), concealment of particulars of income or furnishing of inaccurate particular of income by assessee has to be in income-tax return filed