54 results for “penalty u/s 271”+ Section 22clear
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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
section 142(1) of the Act. The impugned order of the Ld. CIT(A) in confirming the levy of penalties u/s 271(1)(b) of the act amounting to Rs. 30,000/- in each appeal, on account of non-compliance to notice u/s 142(1) on 29.11.2022, 10.02.2022 and 18.02.2022 are set aside. 21. In the above view, we accept