36 results for “penalty u/s 271”+ Section 10(38)clear
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The appeal is partly allowed and the substantial questions of
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Chaitali Chatterjee (Das) Dated : 7Th March, 2025. Appearance:
10(38) of the IT Act, 1961 ? ii) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was justified in holding that stricter proof of culpability is missing in this case when the AO had clearly established in the assessment order that the assessee had shown bogus LTCG from sale of scrips