96 results for “penalty u/s 271”+ Section 57clear
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In the result, all the 12 appeals filed at the instance of
Bench: Shri Kul Bharat & Shri Manish Borad
57 taxmann.com 15(Delhi-Trib) where assessee agreed for a declaration on account of excess stock-in trade and paid tax together with interest, no penalty under section 271 AM would be levied. 7.4. Our view is also supported with decision in the case of Concrete Developers vs. ACIT [2013] 34 taxrriann.com 62 (Nag-Trib) wherein it was held that