Levy of penalty u/s 271(1)(c) - tribunal has materially erred ...
Tribunal Mistakenly Treated Protective Assessment Order as Substantive u/s 271(1)(c) of Income Tax Act.
October 27, 2014
Case Laws Income Tax HC
Levy of penalty u/s 271(1)(c) - tribunal has materially erred in treating the assessment order as substantive assessment order without properly appreciating the order passed by the AO and it is to be held that the assessment order as such was a protective assessment order. - HC
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