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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Levy of penalty u/s 271(1)(c) - Extension of Period of ...


Penalty Imposed u/s 271(1)(c) Despite Expired Limitation; Section 275 Scenarios Not Applicable in Officer Transfer Case.

August 13, 2018

Case Laws     Income Tax     HC

Levy of penalty u/s 271(1)(c) - Extension of Period of limitation which has otherwise expired - transferred from one officer to another officer - the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case.

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