Levy of penalty u/s. 271B - the assessee had committed only ...

Case Laws Income Tax

January 28, 2019

Levy of penalty u/s. 271B - the assessee had committed only technical venial breach for which he cannot be penalized - No loss to the exchequer as the audit report was available to the Assessing Officer before the completion of the assessment proceedings.

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Levy of penalty u/s. 271B - the assessee had committed only ...

Case Laws Income Tax

January 28, 2019

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