Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration was other than the number of the correct Notification, respondent could not be denied the benefit of the said Notification - HC
Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration was other than the number of the correct Notification, respondent could not be denied the benefit of the said Notification - HC
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