Continuance of Prosecution proceedings u/s 279 where penalty has ...
Case Laws Income Tax
September 2, 2019
Continuance of Prosecution proceedings u/s 279 where penalty has been reduced - it can only be said that the petitioner would be entitled to the benefit of Section 279 (1A) of the Act and the mere challenge to the order reducing the penalty may not suffice to deny such a benefit.
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