Penalty u/s 271(1)(c) - AO initiated penalty on one limb of ...

Income Tax

June 28, 2019

Penalty u/s 271(1)(c) - AO initiated penalty on one limb of section 271(1)(c) and had imposed penalty on another limb - Third Member has upheld the view of AM that the standard proforma without striking of the relevant clauses will lead to an inference as to non-application of mind by AO and penalty is not sustainable

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Penalty u/s 271(1)(c) - AO initiated penalty on one limb of ...

Income Tax

June 28, 2019

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