36 results for “penalty u/s 271”+ Section 275(1)(c)clear
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Bench: Shri. A. D. Jain & Shri T. S. Kapoor
271(1)(a) of the Act. 10. Section 275 deals with bar of limitation for imposing penalty. Sub-section (1) of section 275 reads as under: “(1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner (Appeals