Penalty u/s 271-E - The Add. CIT ought to have been conscious of ...

High Court Rules Penalty Order Invalid: Add. CIT Missed Deadline u/s 275(1)(c) for Section 271-E Penalty.

October 17, 2015

Case Laws Income Tax HC

Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the expiry of the financial year in which the quantum proceedings were completed or beyond six months after the month in which they were initiated, whichever was later. - HC

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Penalty u/s 271-E - The Add. CIT ought to have been conscious of ...

High Court Rules Penalty Order Invalid: Add. CIT Missed Deadline u/s 275(1)(c) for Section 271-E Penalty.

October 17, 2015

Case Laws Income Tax HC

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