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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Penalty u/s 271(1)(c) - aggrieved person - filing appeal on ...


Appeal Dismissed: Unauthorized Individual Filed on Behalf of Company, Lacked Authority u/s 271(1)(c) Income Tax Act.

September 19, 2014

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - aggrieved person - filing appeal on behalf of company - since he was neither the director nor the authorized signatory at time of filing of appeal, appeal cannot be maintained - AT

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