3 results for “penalty u/s 271”+ Long Term Capital Gainsclear
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Bench: S/Shri Chandra Poojari, Am & George George K., Jm
penalty imposed, which are distinguishable from the facts of the assessee's case. 2.2 The learned CIT(Appeals) erred in not appreciating the fact that the assessee had not offered the correct long term capital gains on transfer of equity shares in the original return of income filed by him for A.Y.2011-12 on 30/07/2011. 2.3 The Learned CIT(Appeals) erred