18 results for “section 68”+ Section 276clear
Sorted by relevance
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:
68 of the Act was affirmed by this Court by judgment dated 8th July, 2022 in a batch of cases namely, PCIT vs. Swati Bajaj and Others, 2022 SCC Online Cal. 1572. The present proceedings arise out of penalty proceedings initiated under Section 271(1)(c) of the Act to the tune of Rs.4,61,771/-. Learned Tribunal