[aaykarbhavan] Penalty couldn't be imposed if assessment order didn't make evident about initiation of penalty proceedings

 

Penalty couldn't be imposed if assessment order didn't make evident about initiation of penalty proceedings

March 20, 2015[2015] 55 taxmann.com 182 (Andhra Pradesh)/[2015] 370 ITR 475 (Andhra Pradesh)/[2015] 273 CTR 538 (Andhra Pradesh)

IT : Where intention or satisfaction to initiate penalty proceedings under section 271(1)(c) was not evident from order of assessment, penalty proceedings could not be initiated

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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