Stay of demand / waiver of pre-deposit - Penalty u/s 271E - ...

Income Tax

January 5, 2024

Stay of demand / waiver of pre-deposit - Penalty u/s 271E - Allegation of cash transactions - whereas there were adjustments by way of book entries - When such being the case, initiation of proceedings against the petitioner appears to have been made under an wrong assumption that there was cash transaction. - Appellate authorities directed to consider the case afresh without insisting pre-deposit - HC

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Stay of demand / waiver of pre-deposit - Penalty u/s 271E - ...

Income Tax

January 5, 2024

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