Levy fo Penalty - AO failed to strike off either of the limbs of ...
Case Laws Income Tax
January 5, 2017
Levy fo Penalty - AO failed to strike off either of the limbs of section 271(1)(c), which are not satisfied by the assessee and consequently, notice issued under section 274 r.w.s. 271(1)(c) of the Act is bad in law and order levying penalty for concealment thereafter, is infructuous - AT
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