142 results for “penalty u/s 271”+ Section 10(14)clear
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In the result, the appeal is partly allowed
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
10, the appeal of the assessee has been dismissed by recalculating the penalty amount and reducing the penalty amount and, therefore, the order is contradictory and erroneous to this extent and the penalty is liable to be cancelled only on this ground. 13. Ground No. 1 is relating to the notice under section 271(1)(c) being defective