Penalty u/s 271(1)(c) Invalid Due to Procedural Oversight in TDS Case, No Order u/s 201(1) Passed.

Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C make imposition of penalty invalid - AT .....

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