Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2015 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 1102 - DELHI HIGH COURTPenalty under Section 271E - power of initiation of proceedings by the AO - Held that:- In view of the express wording of Section 271D/271E which only mandated that the Joint Commissioner is authorised to issue the penalty order, the ITAT concluded that there was no power of initiation of proceedings by the AO. We find no infirmity with this finding. - Decided in favour of assessee.
|