NARENDRA C. MAHER INDL,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessees in ITA

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

271(1)(c) and for under reporting u/s 270A, by way of clause(a) of sub-section (6). Thus, it 271AAB and 271AAC. The words 'may' is used in these sections to give an opportunity of being heard to the assessee to facilitate the assessee to submit its case, if it does not fall under the criteria mentioned

MAHENDRA KANCHANLAL MAHER INDL,CHENNAI vs. DCIT, CENTRAL CIRCLE1 (3), CHENNAI