200 results for “penalty u/s 271”+ Section 36(1)clear
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36 which are as under:-\n\"1. That the order made by the PCIT, Central, Bhopal u/s 263\nsetting aside the Assessment Order u/s 143(3) stating it to be\nerroneous and directing the Assessing Office to initiate penalty\nu/s 271AAC(1) on the surrendered income be held to be erroneous\nand be quashed.\n2. The appellant craves leave