35 results for “penalty u/s 271”+ Section 206clear
Sorted by relevance
Key Topics
Showing 1–20 of 35 · Page 1 of 2
Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
206 (SC) and KishinchandChellaram v. Commissioner of Income Tax, Bombay City (1980) 125 ITR 713 (SC): (1980) 19 CTR 360: (1980) 4 Taxman 29]. In view of this legal position, in our considered view the orders of the CIT(A) and the Tribunal are in violation of principles of the natural justice. The Assessee has been deprived of fair opportunity