Penalty – Second notice issued u/s 158BFA(2) does not confer any ...
Second Notice u/s 158BFA(2) Cannot Extend Time or Initiate New Penalty Proceedings Against Taxpayer.
March 8, 2014
Case Laws Income Tax AT
Penalty – Second notice issued u/s 158BFA(2) does not confer any power to Revenue to Denovo penalty proceedings against the assessee - The statutory time limit cannot be enlarged with the issuance of fresh notice - AT
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