proceedings under Section 271(1)(c) of the Act were separately
initiated with the issue of notice under Section 274 read with section ... Section 271(1)(c) is a sine qua
non for initiation of penalty proceedings under Section 271 .
11
ITA No. 211 & 218/Ran/2024
proceedings under Section 271(1)(c) of the Act were separately
initiated with the issue of notice under Section 274 read with section ... Section 271(1)(c) is a sine qua
non for initiation of penalty proceedings under Section 271 .
11
ITA No. 211 & 218/Ran/2024
dated 11.05.2016 passed in case No.221-
218/I.C(Appeal)-3/Pat/11-12/ involving proceedings u/s 153A
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
that the
Accounting Standard notified by the CBDT u/s 145(2) (reported in
218 ITR (St.) 1) provides that the known liabilities should ... mentioned in the
Accounting Standard issued by the CBDT u/s 145(2) of the Act as
well as the Hon'ble Supreme Court
