42 results for “penalty u/s 271”+ Carry Forward of Lossesclear
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The appeals of the assessees are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
carrying on business to get his accounts audited, if his total sales, turnover or gross receipts, as the case may be, exceed Rs. 40 lakhs in any previous year relevant to the assessment year commencing on 1-4-1985 or any subsequent assessment year. 6 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC 2. The Board have received