Recovery of tax dues and penalties from successor - Scope of ...
Assessing Officer to Decide on Successor's Tax Penalty Liability u/s 271(1)(c) of Income Tax Act.
December 13, 2013
Case Laws Income Tax HC
Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC
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