Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - ...

Case Laws Income Tax

March 26, 2015

Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights or to cause injustice. Procedure, a hand maiden to justice, should never be made a tool to deny justice or perpetuate injustice by any oppressive or punitive use - no penalty - AT

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Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - ...

Case Laws Income Tax

March 26, 2015

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