37 results for “penalty u/s 271”+ Section 801Aclear
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Bench: Shri Mahavir Prasad & Shri Amarjit Singh)
Section 147 of the Act. Ld. CIT(A) ought to have quashed order being invalid bad in law. 2. Facts of the case are in this matter, proceedings were re-opened u/s. 147 of the Act and notice u/s. 148 of the Act was issued on 02.06.2014 which was served upon the assessee. However, assessee did not file return