65 results for “penalty u/s 271”+ Section 8clear
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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
271(1)(c) of the Act cannot be levied. iii. Ld. CIT (A) erred in enhancing the penalty without issuing show cause. 04. So far as in ITA Nos.54 & 55/PAT/2021 are concerned, the assessee has raised common grounds for A.Y. 2011-12 and 2012-13 against levy of penalty u/s 271AAA of the Act and the same reads as under