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Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Levy of penalty u/s 271(1)(c) - Since the assessee was not aware ...


Penalty u/s 271(1)(c) Invalidated Due to Lack of Specific Charge Notification to Taxpayer by Department.

December 28, 2016

Case Laws     Income Tax     AT

Levy of penalty u/s 271(1)(c) - Since the assessee was not aware of exact charge of the Department against him, then the initiation of penalty proceedings are vitiated and the same are to be quashed. - AT

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