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.
View Source