Penalty u/s. 271(1)(c) - notice u/s. 274 of the Act in the ...
Case Laws Income Tax
October 27, 2015
Penalty u/s. 271(1)(c) - notice u/s. 274 of the Act in the present case does not make any reference as to whether the assessee has concealed or furnished inaccurate particulars of income, the entire penalty proceedings are held to be invalid. - AT
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