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Income Tax - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Penalty u/s 271AAB - argument of defective notice - the order ...

Case Laws     Income Tax

July 22, 2023

Penalty u/s 271AAB - argument of defective notice - the order imposing penalty was passed after the receipt of due approval from the Ld. JCIT. However the appellant during the course of physical hearing failed adduce any evidential material showcasing the mechanical approval and further failed to demonstrate the deficiency in the proceedings - Appeal of the assessee dismissed - AT

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