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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which ...

Case Laws     Income Tax

April 8, 2019

Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of penalty beyond the expiry of a financial year in which a original proceeding has been completed or within six months from the end of the month in which a penalty proceeding has been initiated, whichever expires later.

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