7 results for “penalty u/s 271”+ Section 9(1)(vi)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
vi) Tax sought to be evaded on above (iii - iv) = Rs. 1,93,52,140/- (vii) Minimum penalty leviable @ 100% tax sought to be evaded u/s 271(1)(c) of the Income tax Act. Rs. 1,93,52,140/- ITA No.52 to 57/PAT/2021 Patliputra Builders Ltd; A.Y. 09-10 to 14-15 (viii) Maximum penalty leviable @300% tax sought