Penalty U/s 271(1)(c) - penalty proceedings are distinguished ...
Section 271(1)(c) Penalty Proceedings Separate from Main Assessment, Allowing New Arguments by Assessee.
May 10, 2016
Case Laws Income Tax AT
Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT
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