23 results for “condonation of delay”+ Section 271Bclear
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In the result, all the 3 appeals filed by the assessee are allowed for statistical purposes
Bench: Shri R. K. Panda & Ms Astha Chandra
271B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and ITA No.1243/PUN/2025 relates to the order of the Ld. CIT(A) / NFAC confirming the penalty of Rs.39,87,280/- levied u/s 270A of the Act. For the sake of convenience, these appeals were heard together and are being disposed of by this common order. 2. Facts