Penalty u/s 271(1)(c) - need for specification of charge - When ...

Clear Charges Essential in Tax Penalty Cases u/s 271(1)(c) for Transparency and Understanding in Legal Proceedings.

June 20, 2018

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - need for specification of charge - When the charge is to be framed against any person so as to move the penal provisions against him, he/she should be specifically made aware of the charges to be leveled against him/her.

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Penalty u/s 271(1)(c) - need for specification of charge - When ...

Clear Charges Essential in Tax Penalty Cases u/s 271(1)(c) for Transparency and Understanding in Legal Proceedings.

June 20, 2018

Case Laws Income Tax AT

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Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

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