29 results for “penalty u/s 271”+ Section 153clear
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In the result, the appeals of the assessee in ITA Nos
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
section 153A of the Act. Therefore, the assessment framed u/s. 153A is invalid. Immediately, the ld. DR Shri M. Anil Kumar produced the assessment folder for verification of the ld. Representative for the assessee and submitted that search was conducted in the case of Smt. Asha Sunil and search warrant was also issued in her name. After verifying the files