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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Penalty u/s 271(1)(c) - the order imposing penalty has to be ...

Income Tax

April 2, 2018

Penalty u/s 271(1)(c) - the order imposing penalty has to be made only on the ground on which the penalty proceedings has been initiated, and it cannot be on a fresh ground of which the Assessee has no notice. - AT

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