Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (1) TMI 7 - HC - Income TaxLevy of penalty under section 221 - Penalty for default in payment of tax - Whether an Income-tax Officer is competent to levy the penalty - proviso to sub-section (1) of section 201 and clauses (1) and (o) of section 246 of the Act leave no manner of doubt that it is the Income-tax Officer who is authorised to impose a penalty.
|