190 results for “penalty u/s 271”+ Section 250(6)clear
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In the result, the appeal is partly allowed
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
U/S 271(l)(c) of the Act by the learned Amit Khemka AYs: 2012-13 Assessing Officer even when the addition was made on estimation basis.” 11. Brief facts of the case have been mentioned in para 4 and are not repeated here. The Ld. AO gave effect to the appeal order and also issued a notice under section 271