Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 1443 - GUJARAT HIGH COURTPenalty u/s 271AAB or 271AAA - non issue of notice under Section 274 read with Section 271AAB - corrigendum issued stating that Section 271AAA should be read as Section 271AAB - HELD THAT:- The two documents which have been placed on record today indicate that the penalty order passed in the case of the appellant herein was approved by the Joint Commissioner of Income Tax. There is no substantial difference between Section 271AAA and Section 271AAB of the Act, except that Section 271AAA would apply in cases where search has been initiated under Section 132 on or after the first day of June 2007 but before the first day of July 2012, whereas Section 271AAB would apply in cases where search has been initiated under Section 132 on or after the first day of July 2012. No interference is warranted with the order passed by the Appellate Tribunal. The Appellate Tribunal could not be said to have committed any error, much less an error of law, in passing the impugned order. - Decided against assessee
|