25 results for “penalty u/s 271”+ Section 12clear
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In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rakesh Mishra
section 142(1) of the Income- tax Act which is wrong, illegal and unjustified on the facts of the case. 4. For that the Ld. CIT (A) NFAC has failed to appreciate that no penalty is livable sustainable u/s 271(1)(b) in view of order of the Jurisdictional Tribunal directly on the issue which has been followed in umpteen