Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2018 (6) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 106 - SCH - Income TaxValidity of penalty orders u/s 271AAB - penalty notice issued under Section 274 read with Section 271 - penalty where the search has been initiated - Held that:- SLP dismissed - HC order confirmed.[2017 (12) TMI 70 - ALLAHABAD HIGH COURT] HC has held no proceeding under Section 271(1)(c) are initiated by the assessing authority during the course of the assessment proceeding under Section 143(3), the impugned penalty proceedings under Section 271AAB are fully justified and are initiated in accordance with law - Decided in favour of assessee.
|