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1973 (10) TMI 11 - HC - Income TaxWhether, within the meaning of section 275 of the Income-tax Act, 1961, penalty order must not only be made within two years of the completion of the proceedings for the imposition of penalty concerned but also communicated to the assessee within the said period of limitation ? - " The order imposing penalty under section 271(1)(c) should be passed within two years from the dateof the completion of the proceedings in the course of which the proceedings for the imposition of penalty had been commenced and it is not necessary that the communication of the same to the assessee should also be within the said period of two years."
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