Levy of penalty u/s 271(1)(c) - tribunal has materially erred ...
Case Laws Income Tax
October 27, 2014
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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