93 results for “penalty u/s 271”+ Section 9(1)(vi)clear
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Bench: Shri S.S.Godara & Shri, M. Balaganesh
271(1)(c) of the Act in the impugned order. Initiation of penalty proceedings is not an order imposing penalty and therefore does not come under the ambit of Section 246A of the Act meaning thereby that it is premature at this juncture. Accordingly, this ground of appeal is dismissed. 5.1 With regard to the ground