Penalty u/s 271(1)(c) – Whatever may have been the justification ...
Case Laws Income Tax
September 26, 2014
Penalty u/s 271(1)(c) – Whatever may have been the justification in adding the figures so arrived at, to the income of the appellant, there was no justification to initiate the proceedings u/s 271(1)(c) of the Act - the Tribunal proceeded on hyper- technicalities - HC
View Source