ITAT: Income Tax Penalty U/S 271E Cannot be Levied In Absence of Regular Assessment - (13 May 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Ahmedabad has ruled that the income tax penalty under Section 271E of the Income Tax Act, 1961 cannot be levied in the absence of a regular assessment against the assessee.
Tags : INCOME TAX APPELLATE TRIBUNAL INCOME TAX ACT 1961 SECTION 271E ASSESSEE
Share : 
|