105 results for “penalty u/s 271”+ Section 142clear
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Section 142(1) and 143(2) of the Income Tax Act by the Assessing Officer. It is urged by the petitioner that pursuant to the notice issued, all the requisite details were furnished based on which assessment was completed. However, while concluding the assessment, the respondent initiated penalty proceedings under 271(1)(c) of the Act. A notice in this