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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Powers of the Commissioner while dealing with penalty appeal are ...

Income Tax

July 1, 2015

Powers of the Commissioner while dealing with penalty appeal are restricted to the penalty proceedings only. He may confirm or cancel the imposition of penalty. He may enhance or reduce the penalty. He cannot give direction to the AO for exploring the additions in an assessment - AT

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