Non-levy of Penalty u/s 271AAA - revision u/s 263 - AO being ...

Case Laws Income Tax

July 11, 2016

Non-levy of Penalty u/s 271AAA - revision u/s 263 - AO being quasi judicial authority has not initiated the penalty proceedings in the assessment order is his jurisdictional authority. The ld. CIT cannot just substitute the authority of the AO with his opinion. - AT

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Non-levy of Penalty u/s 271AAA - revision u/s 263 - AO being ...

Case Laws Income Tax

July 11, 2016

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