Penalty u/s 271(1)(c) - Defective notice - ITAT observed that ...

Income Tax

August 8, 2019

Penalty u/s 271(1)(c) - Defective notice - ITAT observed that the notice issued by the AO would be bad in law if it did not specify which limb of Section 271(1) (c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income - no error having been committed by the ITAT

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Penalty u/s 271(1)(c) - Defective notice - ITAT observed that ...

Income Tax

August 8, 2019

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