25 results for “penalty u/s 271”+ Section 36(1)(iii)clear
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III, Kochi dated 16/10/2018 with regard to sustaining of penalty u/s. 271(1)(c) of the Act for the assessment years 2006-07 to 2008-09. The assessee has also filed Stay Petitions seeking stay of penalty in respect of the above cases. 10. The facts of the case are that a search under section