262 results for “penalty u/s 271”+ Section 271(1)(b)clear
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In the result, the appeal is partly allowed
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
u/s 271(1)(c) lacks application of mind, is unsustainable and thus the penalty imposed on the assessee may be deleted in full. 17. Having heard the rival submissions and the arguments, it is essential to understand the legal position on the facts of the case. In the case of National Textiles