56 results for “penalty u/s 271”+ Section 149(1)clear
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In the result, all the 12 appeals filed at the instance of
Bench: Shri Kul Bharat & Shri Manish Borad
u/s. 274 of the Act should be specifically state the grounds mentioned in section 271(1)(c}, i.e. whether it is for concealment of income or for furnishing of incorrect particulars of income. 8.4. The Hori'ble Supreme Court in Dilip N. Shroff v. JCIT [2007J 291 ITR 519 (SC), has observed that while sending the notice under section