244 results for “penalty u/s 271”+ Disallowanceclear
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In the result all the grounds raised by Revenue in the case of
Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11
disallowances so made have been deleted either in the first appeal or in the second appeal except for a nominal addition of Rs. 2,28,103/- which was made by the appellant in the return filed u/s 153A. In the assessment order, the AO initiated penalty u/s 271