Penalty u/s 158BFA (2) - the party seeking protection from the ...
Filing 'nil' return doesn't protect against penalties under Income Tax Act Section 158BFA(2); must respond to Section 158BD notice.
February 6, 2013
Case Laws Income Tax HC
Penalty u/s 158BFA (2) - the party seeking protection from the penalty must file return pursuant to notice under section 158BD. - 'Nil return filed does not satisfy the proviso. - HC
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