97 results for “penalty u/s 271”+ Section 250(6)clear
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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
250(6) on account of failure of the appellant to respond to notices dated 11.10.2022 and 15.11.2022 without adjudicating the case on merits. 9.2 BENEFIT OF EXEPENSES NOT GIVEN AND HAS ERRED IN APPLYING COMMISSION RATE OF 5% a) That the Ld. AO has failed to appreciate that the total amount withdrawn was consumed for making payment in respect