Once proceedings of penalty us 273(2)(a) or sec.273(2)(aa) have ...

Penalties u/ss 273(2)(a) and 273(2)(aa) Cannot Be Imposed if Not Initiated During Regular Assessment.

November 26, 2014

Case Laws Income Tax HC

Once proceedings of penalty us 273(2)(a) or sec.273(2)(aa) have not been initiated in the regular assessment by AO, then penalty proceedings cannot be initiated in the reassessment proceedings and penalties are liable to be deleted - HC

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Once proceedings of penalty us 273(2)(a) or sec.273(2)(aa) have ...

Penalties u/ss 273(2)(a) and 273(2)(aa) Cannot Be Imposed if Not Initiated During Regular Assessment.

November 26, 2014

Case Laws Income Tax HC

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