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1 result for “penalty u/s 271”+ Section 2(15)clear

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M/S.ESCORTS EMPLOYEES ANCILLAR vs. ADDL.COMMISSIONER OF INCOME TA

ITR/167/1999HC Punjab & Haryana15 Nov 2019

Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN

2. Whether on the facts and in the circumstances of the case, the ITAT was right in law in computing the addition from uncounted transactions reflected in loose papers found during survey U/s 133A of the Income Tax Act, ignoring evidence available in these papers regarding liquor business carried on by the respondents in Benami names?” 3. We find that