661 results for “penalty u/s 271”+ Section 13(3)clear
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13. It goes without saying that for applicability of section 271(1)(c), conditions\nstated therein must exist.\"\nTherefore, it is obvious that it must be shown that the conditions under section\n271(1)(c) must exist before the penalty is imposed. There can be no dispute that\neverything would depend upon the return filed because that is the only