33 results for “condonation of delay”+ Section 271(1)(c)clear
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Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh
271(1)(c) penalties for concealment and furnishing of inaccrate particulars of income involving varyig sums in these appeals. Learned DR seeks to submit that AY 2017-18 also involves section 270A penalty of under reporting of incomes as a consequence to misreporting. We are of the considered view that once the lower authorities have estimated the assessee’s book