46 results for “disallowance”+ Section 57clear
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Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings