2 results for “penalty u/s 271”+ Section 145(3)clear
Sorted by relevance
In the result, the appeal is dismissed
penalty u/s 271(1)(c) holding that not to tick correct limb of the notice regarding concealment of income or inaccurate particulars of income, renders the notice and consequential proceedings as invalid and void, was confirmed by the Hon'ble Supreme Court in the case of M/s. SSSA Emerald Meadows. Copy of notice u/s 148 is enclosed-2. (2) That