37 results for “penalty u/s 271”+ Section 6(1)(iii)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:
iii) Whether on the facts and in the circumstances of the case, the Hon’ble ITAT was justified in allowing the appeal of the assessee by deleting the penalty imposed by the A.O. vide order u/s. 271(1)(c) dated 25/01/2023 even though the Hon’ble High Court at Calcutta vide order dated 16.06.2022 in ITAT No. 20/2022 was pleased