2 results for “penalty u/s 271”+ Section 2(47)clear
Sorted by relevance
In the result, the appeal of the assessee is allowed for statistical
Bench: Shri N.K. Sainismt. Gulab Devi Khant, Vs The Acit, W/O Late Shri Natwar Lal Chittorgarh Khanat, Khantwara, Banswara (Raj.) (Appellant) (Respondent)
271 (1) (c) of the Act and levied the penalty of Rs. 5,47,700/-. 4. Being aggrieved, the matter was taken to the Ld. CIT(A) who dismissed the appeal ex-parte by observing as under:- "2.1 The form of appeal before the CIT (Appeals) and time limit for filing of appeal are laid down in Section