92 results for “penalty u/s 271”+ Section 1clear
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In the result, all the captioned appeals of the assessee for A
Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm
1)(c) of the Act are allowed. 022. Now, we take up the grounds challenging the levy of penalty u/s 271 AAA of the Act, which deals with the penalty levied under certain circumstances where search has been carried out u/s 132 of the Act. and for necessary reference Section