4 results for “penalty u/s 271”+ Section 24clear
Sorted by relevance
Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR
24 November 2021 for Assessment Year2 2006-07 [ITA No. 63/2024] and AY 2005-06 [ITA No. 64/2024]. The ITAT has essentially held that the draft as well as the final assessment orders framed by the Assessing Officer3 for the subject AYs’ would be barred by limitation in terms of the provisions of Section 153(2A). Sub-section