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685/CBDT.

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..... The Union of India and Other (77 I.T.R. 107) was reported. In this case, the supreme Court have observed as under:- " For the imposition of a penalty in respect of an assessment for the year ending on March, 31, 1962 or any earlier year which is completed after 1st day of April, 1962, the proceedings have to be initiated and the penalty imposed in accordance with the provisions of Section 271 of .....

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..... tinued under the new Act by virtue of Section 297(2)(k) vide the decision of the Punjab High Court in Commissioner of income Tax vs.Bipinlal Kuthiala (83 ITR 182). 4. The correct position under the law may be brought to the notice of all officers working in the charge. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanag .....

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