73 results for “penalty u/s 271”+ Section 154clear
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In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos
Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]
u/s 154 of the Act can therefore be only restricted to the issue with regard to whether the assesse has paid tax and interest on the income disclosed as required under Explanation (5) to section 271 of the Act. On this issue the only objection of the revenue is that the payment of taxes ought to have been made