44 results for “penalty u/s 271”+ Section 10(26)clear
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In the result, the appeals filed by the Revenue in ITA Nos
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
26,88,580/- & Rs. 11,25,16,290/- for AY 2014-15 & AY 2015- 16 respectively. Thus, the assessee declared additional income of Rs. 2,22,30,401/- & Rs. 2,20,04,050/- in the return filed in compliance to the notice u/s 153A of the Act. Ld. AO completed the assessment u/s 143(3) r.w.s. 153A