21 results for “penalty u/s 271”+ Section 183clear
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penalty imposed by AO u/s 271(1)(c).\nLearned Representatives agree that the underlying facts are identical in all\nthree cases, therefore we have heard these appeals analogously and are\ngoing to dispose of by this common order for the sake of clarity, convenience\nand brevity. Both sides argued the facts of first appeal being ITA No.\n772/Ind/2024