Penalty notice has been issued not in the course of survey ...

Income Tax

September 12, 2012

Penalty notice has been issued not in the course of survey proceedings u/s 133A but after its closure. - Thus, there is jurisdictional defect in assumption of jurisdiction for levy of penalty, which cannot be cured. - HC

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Penalty notice has been issued not in the course of survey ...

Income Tax

September 12, 2012

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