100 results for “penalty u/s 271”+ Section 10(20)clear
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The appeal of the assesse is allowed for statistical purposes
Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)
10. That it is contended the notice for initiation of penalty dated 271(1)(b) dated 15.11.2019 is invalid in law and shall be deemed to have never been issued. Keeping in view that the notice for very initiation of penalty u.s 271(1)(b) dated 15.11.2019 is invalid, the subsequent proceedings also become invalid and void ab initio