Power of CIT(A) to enhance the penalty - the authority who has ...

Income Tax

August 16, 2018

Power of CIT(A) to enhance the penalty - the authority who has recorded satisfaction alone can levy penalty. In our considered view, the CIT(A) in the present case has exceeded his jurisdiction and has levied penalty on the addition for which the satisfaction was recorded by the Assessing Officer.

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Power of CIT(A) to enhance the penalty - the authority who has ...

Income Tax

August 16, 2018

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