26 results for “penalty u/s 271”+ Section 234Dclear
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Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia
234D of the Act on the excess refund issued amounting to Rs. 39,11,505. - Initiating penalty proceedings 8. Initiation of penalty proceedings under section 271(1) (c) of the Act. Additional Grounds: Deduction in respect of education cess and secondary and higher secondary education cess paid under section 37(1) of the Act 9. The Appellant prays that