Penalty u/s 271AAA - Assessment u/s 153C - search and seizure ...

No Penalty Imposed: Section 271AAA Not Applicable Due to Absence of Search u/s 132(1) in Assessment.

September 29, 2018

Case Laws Income Tax AT

Penalty u/s 271AAA - Assessment u/s 153C - search and seizure proceedings u/s 132(1) not carried out against the assessee - the primary condition of section 271AAA remains unsatisfied - No penalty.

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Penalty u/s 271AAA - Assessment u/s 153C - search and seizure ...

No Penalty Imposed: Section 271AAA Not Applicable Due to Absence of Search u/s 132(1) in Assessment.

September 29, 2018

Case Laws Income Tax AT

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