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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 271(1)(c) - Previous approval of DCIT - The ...


High Court Confirms ITO's Authority to Initiate Penalty Proceedings u/s 271(1)(c) With DCIT Approval Needed.

November 14, 2013

Case Laws     Income Tax     HC

Penalty u/s 271(1)(c) - Previous approval of DCIT - The restrictions placed 271(1)(iii) cannot be interpreted in a manner to curtail the jurisdiction on the ITO, not to initiate proceedings - HC

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