129 results for “penalty u/s 271”+ Section 250(4)clear
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Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu
u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than