1,364 results for “penalty u/s 271”+ Section 26(1)(iii)clear
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The appeals of the Revenue are dismissed and both the Rule 27 application of the assessee are allowed for A
Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh
section 271(1)(c) of the Act were levied for respective Assessment Years 2002-03, 2003-04, 2005-06 and 2010-11. The Ld. A.R. submitted that these penalties were confirmed by the Ld. CIT (A), but in further appeal filed by the assessee, the said penalty orders were deleted by the Coordinate Bench of the Tribunal vide