15 results for “penalty u/s 271”+ Section 94(7)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
7. For that the learned Commissioner of Income Tax (Appeal) has erred in dismissing the appeal on the grounds aforesaid without consideration of the fact that the default in the non-payment were beyond the control of the appellant and that the same was due to a reasonable cause and that the penalty u/s 271AAA is not automatic