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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Restoring the issue of levy of penalty to the file of AO - ...


Assessing Officer Can Restore Penalty Levy; Section 275(1A) Limitations Don't Apply, ITAT Authority Questioned.

September 6, 2012

Case Laws     Income Tax     HC

Restoring the issue of levy of penalty to the file of AO - whether ITAT has such powers? - apprehension that any order in the penalty proceedings may be barred by limitation under section 275(1A), is not well founded. - HC

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