21 results for “penalty u/s 271”+ Section 69clear
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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section 69 of the Act are entirely inapplicable.” 6. The ld. DR vehemently argued and relied on the order of the revenue authorities. Ground No. 7 7. In this ground no. 7, the ld. AR for the assessee specifically mentioned that the assessee was not maintaining any books of account. The addition was made on basis of the bank statement