32 results for “penalty u/s 271”+ Section 139(4)clear
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Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar
section 142(1) as the copies of the impounded material including the Audited financial statements were not supplied to the assessee. This fact is also recorded in the submissions of the assessee before the CIT(A) reproduced at page nos. 3 to 6 as under:- "That the present appeals are directed against the penalty order dated 30.01.2019 passed u/s 271