55 results for “penalty u/s 271”+ Section 133(1)(d)clear
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Bench: Shri Manjunatha. G & Shri Manomohan Das
D. Anand, Advocate, referring to show cause notice issued u/s.274 r.w.s.271(1)(c) of the Act dated 26.07.2021 submitted that, the AO has issued a printed form of show cause notice without specifying under which limb the assessee is charged to levy penalty u/s.271(1)(c) of the Act, which shows non- application of mind