743 results for “penalty u/s 271”+ Section 11(3)clear
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In the result, the appeal of the assessee is allowed
Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19
3) of section 271AAB: The provisions of sections 274 and 275 shall, as far as maybe, apply in relation to the penalty referred to in this section. The legislature has included the provisions of section 274 and section 275 of the Act in 271AAB of the Act with clear intention to consider the imposition of penalty judicially. Section 274 deals