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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Validity of penalty levied u/s 271(1)(c) where the validity of ...

Case Laws     Income Tax

November 22, 2023

Validity of penalty levied u/s 271(1)(c) where the validity of assessment order itself is in doubt - Assessment u/s 153A questioned on approval Granted u/s 153D - whether the assessment order can be challenged in the penalty proceedings? - The penalty levied by the AO in the penalty order framed under section 271(1)(c) of the Act is not sustainable. - AT

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