104 results for “penalty u/s 271”+ Section 142(1)(iii)clear
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penalty proceedings under Section 271(1)(c) and 271F were initiated. 12 12. It is observed in paragraph 5.4 of the order dated 31.03.2013, that in the previous years, the assessee has opted to club the income of minor children with her income, as the TDS deducted from the Banks are in the name of assessee. Therefore, the income