132 results for “penalty u/s 271”+ Section 26(1)(iii)clear
Sorted by relevance
Key Topics
Showing 1–20 of 132 · Page 1 of 7
u/s 148.” 17. From the aforesaid observations, it is clear while dealing with the case of revenue, the Tribunal has assumed everything in favour of the assessee/lessor. For instance, while dealing with the submission that the conduct of the assessee was unbelievable that it did not even verify existence of the rolls, the Tribunal has gone to the extent