29 results for “penalty u/s 271”+ Search & Seizureclear
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In the result, the bunch of appeals are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
search and seizure operation and as such, the assessment proceedings ought to have been initiated by issuing notice u/s 153A. Therefore, the re-assessment framed u/s 153C is bad in law and consequently, the penalty order passed u/s 271