Court :
ITAT Mumbai
Brief :
The assessee has filed an appeal against theorder of Commissioner of Income Tax (Appeals) -58, Mumbai, passed u/s. 271(1)(c) and 250 of the Income Tax Act, 1961. The assessee has raised the grounds of appeal challenging the Notice issued u/sec 274 r.w.s 271 of the Act for levy of penalty as invalid and defective.
Citation :
ITA No. 1419/Mum/2019
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