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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

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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