310 results for “penalty u/s 271”+ Section 139(4)clear
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Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh
section 68 particularly when onus which lied upon the assessee in penalty proceedings stood duly discharged accordingly, imposition of penalty is wholly erroneous, unjustified and bad in law. [Tax effect Rs.1,24,89,274/-] 4. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. [Tax effect 1,24,89,274/-] Brief facts