4 results for “penalty u/s 271”+ Section 31clear
Sorted by relevance
Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR
31 October 2017. It was the aforenoted orders which came to be assailed before the ITAT. 6. The ITAT has while accepting the assertion of the respondents observed as under: - “39. When the Assessing Officer framed order dated 12.03.2015 giving appeal effect to the order of the Tribunal, he was in full knowledge of the decision of the Tribunal