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

Penalty Notice Issued Post-Survey Proceedings u/s 133A Invalid Due to Jurisdictional Defect.

September 12, 2012

Case Laws Income Tax HC

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 ...

Penalty Notice Issued Post-Survey Proceedings u/s 133A Invalid Due to Jurisdictional Defect.

September 12, 2012

Case Laws Income Tax HC

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