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Income Tax - Highlights / Catch Notes

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Penalty u/s 271(1)(c) - Defective notice - Provisions of ...


Court Rules Defective Tax Notices u/s 271(1)(c) Are Invalid; Section 292BB Offers No Revenue Help.

February 21, 2020

Case Laws     Income Tax     AT

Penalty u/s 271(1)(c) - Defective notice - Provisions of sec.292BB would not come to the rescue of the revenue, when the notice was not in substance and effect in conformity with or according to the intent and purpose of the Act. - AT

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