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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Penalty under u/s 271(1)(c) - period of limitation - as per the ...

Income Tax

September 7, 2019

Penalty under u/s 271(1)(c) - period of limitation - as per the proviso to section 275(1)(a) of the Act, the penalty order ought to have been passed on or before 31.3.2005. i.e. within one year from the end of the financial year in which the Id. CIT(A)'s order was received back by the Department - penalty set aside - AT

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