128 results for “penalty u/s 271”+ Section 35(1)(ii)clear
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II (1), Bangalore (for short “the Assessing Officer or AO”) vide order dated 26th September 2002. 3. This Court while admitting the appeal on 23rd August 2007, had formulated the following substantial questions of law for consideration: “whether on the facts and in the circumstances of case and in law, the Tribunal was justified in holding that there is neither