16 results for “penalty u/s 271”+ Section 57clear
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In the result, cross-objection nos
Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)
271(1)(c)/271AAB is to be initiated after careful consideration. Keep proper note, i.e. your satisfaction for initiation of penalty quoting proper section under which penalty proceedings are initiated. Penalty notice is to be issued specifying proper section & served upon the assessee. 4. Sentence regarding approval u/s. 153D is to be mentioned in “note not for the assessee