36 results for “penalty u/s 271”+ Section 71clear
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In the result, the appeal filed by the revenue is
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Section 142(1) of the Act directing the assessee to produce the books of accounts, bills and vouchers. Thereafter, the case was discussed with the assessee on ten occasions, which was followed by fresh notices dated 4th February, 2013 and 19th February, 2013 calling upon the assessee to submit details as per the earlier notices. However, the assessee had filed