45 results for “penalty u/s 271”+ Section 10(3)clear
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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
3)No penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1). (4)The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation