88 results for “penalty u/s 271”+ Section 153(1)clear
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In the result, all the appeals t, all the appeals stand allowed
Bench: Shri Aby T. Varkey & Shri Jagadish
153 referred to as the relevant assessment year) : assessment year) : Provided that where an assessment under sub Provided that where an assessment under sub-section (3) of section (3) of section 143 or this section has been made section 143 or this section has been made for the relevant for the relevant assessment year, assessment year, no action shall