194 results for “penalty u/s 271”+ Section 282(1)clear
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In the result, appeals of the assessee for all three assessment years i
Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Ble
282 ITR, 642 (Gui), Padma Ram Bharali 110 ITR 54 (Gau), Thus, basis of satisfaction cannot be altered subsequently by IAC. CIT Vs. Kejriwal Iron Stones, 168 ITR 715 (Raj), 4.3.3 (b) At this stage, it is necessary to understand the distinction between the two charges on the basis of which penalty can be levied, i.e. (1) concealment of particulars