63 results for “penalty u/s 271”+ Section 71(1)clear
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In the result, the appeals of Revenue in ITA Nos
Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.
271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply