118 results for “penalty u/s 271”+ Section 43(1)clear
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In the result Ground No.1 & 2 of the assessee are allowed
Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2011-12
section 271(1)(c ) would not mentioned the specific requirement of law. Assessee should know the grounds on which he has charged specific otherwise opportunities of natural justice denied. On the basis of such proceedings no penalty could be imposed to the assessee. Taking up the penalty proceedings on one limb and finding the assesssee in another limb