137 results for “penalty u/s 271”+ Section 80clear
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In the result, all the 12 appeals filed at the instance of
Bench: Shri Kul Bharat & Shri Manish Borad
80,020 Infrastructure 14. In view of our above findings wherein we have quashed the very initiation of penalty proceedings u/s Keti Sangam, etc. ITA Nos. 516/2017, 603/Ind/2016 etc. 271(1)(c) of the Act, the other grounds raised in these 9 appeals become infructuous. 15. Now we take up the remaining three appeals pertaining to penalty u/s 271AAA