TMI BlogIncome Tax Penalty u/s 271(1)(c) Barred by Limitation Period per Section 275(1)(a) in Recent Case.Penalty u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty order in the present case to be barred by limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
|