56 results for “penalty u/s 271”+ Section 2(19)clear
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Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth
Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before