called upon to pay penalties by virtue of sections 221 and
271C of the Act. Pursuant to the interim orders that were made on
these ... legal position of penalty be it
either under section 221 or 271C not being an inevitable corollary
in case of default. This position is made
case, the Ld.
ITAT has erred in deleting the penalty u/s 271C of the Income ... ITAT has erred in not considering that the penalty
order u/S 271C was passed after giving sufficient opportunity of
hearing to the assessee, including
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
also to
answer why penalty be not levied in terms of Section 271C of the Act.
2. We at the outset deem it appropriate ... KAMLESH KUMAR
Signing Date:13.02.2024
18:45:46
Sections 201 and Section 271C of the Act in accordance with the
present judgment.
3. Since
