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Income Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s ...

Case Laws     Income Tax

February 27, 2020

Penalty levied u/s 271(1)(c) - Scope of penalty proceedings u/s 271(1)(c) of IT Act cannot be widened later to include within its scope such additions which were not sought to be covered within the scope of penalty U/s 271(1)(c) of IT Act, at the time when penalty proceedings were initiated and assessment order was passed. - AT

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