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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Penalty u/s 271AAB - relevant column of ‘approval letter No.’ ...

Case Laws     Income Tax

May 24, 2019

Penalty u/s 271AAB - relevant column of ‘approval letter No.’ and ‘Date’ had been left blank in the penalty order which have been filled with pen on receipt of said approval of JCIT vide letter no. 1036 dt. 30/09/2016 - it is crystal clear that the penalty order passed by the AO on 29/09/2016 was before taking the approval - penalty order is void ab-initio

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