Penalty proceedings initiated u/s 271AAB - penalty imposed u/s ...
Penalty Imposed Under Wrong Section: Initiated Under 271AAB, Imposed Under 271(1)(c) Not Permissible.
March 16, 2019
Case Laws Income Tax AT
Penalty proceedings initiated u/s 271AAB - penalty imposed u/s 271(1)(c) - imposition of penalty should be based on initiation & notice issued under that section, penalty imposed based on different section not permissible.
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