94 results for “penalty u/s 271”+ Section 13clear
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13,55,180/- as Total Income after claiming appropriate deductions u/s 80D and 80C of the Act. The case was selected for scrutiny under CASS and the assessment was completed on 20.11.2019 u/s 143(3) of the Act after verification of documents produced by the assessee. Since the assessee had not filed Audit Report within time, the AO also proposed