Penalty Imposed u/s 271(1)(c) Despite Expired Limitation; Section 275 Scenarios Not Applicable in Officer Transfer Case.

Levy of penalty u/s 271(1)(c) - Extension of Period of limitation which has otherwise expired - transferred from one officer to another officer - the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X