35 results for “penalty u/s 271”+ Section 154clear
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In the result, these appeals are allowed and the substantial
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
154 ITR 148 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 31 of 150 No. 31 of 2020 and submitted that it is one of the well-drafted assessment orders dealing with all issues elaborately. The learned Standing Counsel has drawn our attention to the relevant paragraphs in the assessment order to emphasize this submission that the Assessing Officer