78 results for “penalty u/s 271”+ Section 234B(3)clear
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In the result, all the appeals of the assessee for A
Bench: Sri D.Karunakara Rao, Am & Sri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.12 To 17/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2003-04 To 2008-09 वष"
u/s. 271(1)(c) of the Act, has to seriously apply his mind on the question whether the particulars offence committed by the assessee falls under the charge “concealed the particulars of income” or under the charge “furnished inaccurate particulars of income”. The Assessing Officer cannot adopt a casual approach in use of the words while levying penalty. The penalty