Levy of penalty penalty u/s 271(1)(c) after remand - AO could ...
High Court Rules Penalty for Income Concealment Unlawful Without Explicit Direction in Revisional Order u/s 271(1)(c.
June 3, 2014
Case Laws Income Tax HC
Levy of penalty penalty u/s 271(1)(c) after remand - AO could not have in the first instance, after remand, without any direction or indication in the revisional order initiate the penalty proceedings - HC
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