91 results for “penalty u/s 271”+ Section 11(4)clear
Sorted by relevance
Key Topics
Showing 1–20 of 91 · Page 1 of 5
The appeals of the assessees are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
11. Without prejudice to the aforesaid, the penalty cannot be imposed for each and every notice which remains un-complied. In the present case, the penalty u/s 271(1)(b) has been imposed for same default. Furthermore, the Ld. AO has failed to appreciate that there was a nationwide severe pandemic of COVID and everyone in the country was duly