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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

AO has to satisfy at the time of initiation of penalty ...


AO Must Clarify Penalty Cause in Section 274 Notice: Concealment or Inaccurate Income Disclosure?

January 6, 2017

Case Laws     Income Tax     AT

AO has to satisfy at the time of initiation of penalty proceeding and issuing notice U/s 274 of the Act that whether penalty is for concealed particulars of income or furnishing of inaccurate particulars of income. - AT

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