45 results for “penalty u/s 271”+ Section 41clear
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Bench: Dr. M. L. Meena & Sh. Ravish Sood
section 274 of the Act is bad in law as it does not specify 7 ITAs No.591/ASR/2017 and 455/ASR/2018 whether the penalty have been initiated for concealment of particulars of income or furnishing inaccurate particulars of income. 2.2 Reliance is placed on the decision of Hon’ble Income Tax Appellate Tribunal, Amritsar Bench in the case of Gaurav Mehra