28 results for “penalty u/s 271”+ Section 40A(2)(a)clear
Sorted by relevance
Key Topics
Showing 1–20 of 28 · Page 1 of 2
In the result, appeal filed by the assessee in ITA No
Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha
40A(3) and not granted for addition to be made u/s 69C of the Act, vide approval under section 151 of the Act, for assessment year 2013–14, reproduced above in this order.Therefore, we note that provisions of section 151 of the Act is not an empty formality, it is a jurisdictional requirement for the assessing officer to exercise power