22 results for “penalty u/s 271”+ Section 28clear
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Bench: The Hon’Ble Tribunal Against The Order Passed By The Cit(A), Dated 08.12.2023, Under The Income Tax Act, 1961. 1. Period Of Delay: There Is A Delay Of 494 Days In Filing The Said Appeal
u/s 271(1)(c) of the Income-tax Act, 1961. 7. For that the assessment proceedings and penalty proceedings stand on different footing and the reasonings for the purpose of the making addition cannot be a ground for imposition of penalty. 8. For that the penalty equal to 100% of the tax alleged to have been evaded amounting