6 results for “penalty u/s 271”+ Section 80clear
Sorted by relevance
Key Topics
In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee M/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue
271(1)(c) as imposed by AO & sustained by CIT (A) on disallowances of prior period expenses and land and crop compensation s under, on account of furnishing of inaccurate particulars. Besides, penalty has also been imposed on disallowance of Provision of Executive pay Revision which was not disputed by the appellant even before Ld. CIT(A) since the return