Penalty Notice Issued Post-Survey Proceedings u/s 133A Invalid Due to Jurisdictional Defect.

Penalty notice has been issued not in the course of survey proceedings u/s 133A but after its closure. - Thus, there is jurisdictional defect in assumption of jurisdiction for levy of penalty, which cannot be cured. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X