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Income Tax - Highlights / Catch Notes

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Penalty u/s 271(1)(c) - Mere admission of an appeal by the High ...


High Court Appeal Admission Doesn't Justify Penalty Deletion u/s 271(1)(c) of Income Tax Act.

July 29, 2013

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - Mere admission of an appeal by the High Court cannot without there being anything further, be an indication that the issue is debatable one so as to delete the penalty under Section 271(1)(c) - AT

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