Penalty u/s 271(1)(c) - AO initiated penalty on one limb of ...

Tax Penalty Imposed Under Wrong Provision Deemed Unsustainable Due to Lack of Specificity in AO's Standard Proforma Use.

June 28, 2019

Case Laws Income Tax AT

Penalty u/s 271(1)(c) - AO initiated penalty on one limb of section 271(1)(c) and had imposed penalty on another limb - Third Member has upheld the view of AM that the standard proforma without striking of the relevant clauses will lead to an inference as to non-application of mind by AO and penalty is not sustainable

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Penalty u/s 271(1)(c) - AO initiated penalty on one limb of ...

Tax Penalty Imposed Under Wrong Provision Deemed Unsustainable Due to Lack of Specificity in AO's Standard Proforma Use.

June 28, 2019

Case Laws Income Tax AT

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