Penalty notice has been issued not in the course of survey ...

Case Laws Income Tax

September 12, 2012

Penalty notice has been issued not in the course of survey proceedings u/s 133A but after its closure. - Thus, there is jurisdictional defect in assumption of jurisdiction for levy of penalty, which cannot be cured. - HC

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Penalty notice has been issued not in the course of survey ...

Case Laws Income Tax

September 12, 2012

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