147 results for “penalty u/s 271”+ Section 2(14)clear
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2. The appeal before the Tribunal was arising from the order dated 4th June 2004 passed by the Commissioner of Income Tax (Appeals) Bangalore (for short “the 3 appellate authority”) in an appeal against levy of penalty under Section 271(1)(c) of the Act. The penalty was levied by the Deputy Commissioner of Income Tax, Central Circle