Penalty u/s 271(1)(c) - survey u/s 133A was carried out much ...

Penalty u/s 271(1)(c) Deleted Due to Premature Assumptions by Assessing Officer Before Return Filing Due Date.

April 27, 2019

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - survey u/s 133A was carried out much prior of date of filing of return u/s 139(1) - amount admitted in survey has offered in return - When the due date for filing return of income was not expired, then how the AO could infer that the assessee would not disclose the income in its return - penalty deleted

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Penalty u/s 271(1)(c) - survey u/s 133A was carried out much ...

Penalty u/s 271(1)(c) Deleted Due to Premature Assumptions by Assessing Officer Before Return Filing Due Date.

April 27, 2019

Case Laws Income Tax AT

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