Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice ...

Tax Penalty Notice Void Due to Incorrect Section Reference: Section 271AAA Misapplied Instead of Section 271.

February 21, 2023

Case Laws Income Tax AT

Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice u/s 274 - notice issued under wrong section - Reference in the second sentence is only to the making of the order u/s 271AAA. On the other hand, the notice part informing the assessee of the charge against him has only reference to section 271 and the ingredients of section 271(1)(c). - The penalty order is void - AT

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Penalty u/s 271AAA OR 271(1)(c) - issuance of a lawful notice ...

Tax Penalty Notice Void Due to Incorrect Section Reference: Section 271AAA Misapplied Instead of Section 271.

February 21, 2023

Case Laws Income Tax AT

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