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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction ...


Penalty Valid u/s 271(1)(c) If Satisfaction Achieved; Notice Defects Don't Invalidate Proceedings.

December 4, 2019

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction has been arrived at before initiation of penalty proceedings, and then a defect in notice including mere non-striking of irrelevant portion in the notice does not invalidate the penalty proceedings.

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