3 results for “penalty u/s 271”+ Section 156clear
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Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2014-15 Acit, Circle-Tinsukia Vs. Renu Singh The Legal Heir Of Late Jai Prakash Singh Jasoda Talkies Compound, Digboi-786171 Pan/Gir No. : Ahdps9100M (Appellant) .. (Respondent)
u/s. 274 of the Act should specifically state as to whether penalty is being proposed to be imposed for concealment of particulars of income or for furnishing inaccurate particulars of income. The Hon’ble High court has further laid down that certain printed form where all the grounds given in section 271 are given would not satisfy the requirement