49 results for “penalty u/s 271”+ Section 44clear
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In the result, appeal of the assessee is partly allowed for statistical purpose
Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble
u/s 271(1 )(C) of the Act is initiated for concealment of income.” 30. The ld.CIT(A) has confirmed the addition of Rs.9,000/- on the ground that the assessee has not shown from which property this rental income was received. The stand of the assessee is that since this is the assessment order framed under section 153A, therefore