35 results for “penalty u/s 271”+ Section 142clear
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Bench: Shri S.S.Godara & Dr. A.L. Saini
271(1)(c) in appeal ITA No.300/Gau/2018; respectively. 2. Learned counsel’s first and foremost plea during the course of hearing is that the assessee’s appeal(s) ITA No.20-24/Gau/2019 raise identical legal issue challenging initiation of sec. 153C proceedings on account of lack of Assessing Officer’s “satisfaction” as prescribed under the law. We make it clear that