289 results for “penalty u/s 271”+ Section 142clear
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In the result, all the 12 appeals filed at the instance of
Bench: Shri Kul Bharat & Shri Manish Borad
penalties were initiated u/s 271(1)(c) of the Act. The common legal ground taken by all these assessees is with regard to challenging the Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. legality and validity of the notice u/s 271(1)(c) of the Act. It is admitted by both the parties that similar notices have been issued