Penalty u/s 271(1)(c) - Specific charge - There was obviously no ...

Case Laws Income Tax

November 2, 2023

Penalty u/s 271(1)(c) - Specific charge - There was obviously no clarity in the mind of the AO as to which limb of Section 271(1)(c) got attracted in the instant case for initiation, followed by imposition of penalty. ITAT was justified in law in deleting the penalty - HC

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Penalty u/s 271(1)(c) - Specific charge - There was obviously no ...

Case Laws Income Tax

November 2, 2023

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