penalty proceedings u/s. 271(1) (c)
r.w.s 274, 271AA & 271BA of the Income Tax Act.
The appellant may add, alter ... Penalty notices u/s. 271AA , 271BA and 271(1)(c) along
with the draft assessment order dated 15.12.2017, would tantamount to passing
of Final Assessment
facts and in law in initiating
penalty proceedings under section 271AA and 271BA of the Act for
non-compliance of various provisions of chapter ... facts and in law in initiating
penalty proceedings under section 271AA and 271BA of the Act for
non-compliance of various provisions of chapter
Erred in initiating penalty proceedings u/e·
271(1)(c), 271BA and 271AA of the Income Tax
Act.
11.The assessee may add, alter ... only against initiation of penalty
proceedings u/s 271(1)(c) , 271BA and 271AA of the I.T. Act and
this ground is dismissed
Atul Limited,, Ahmedabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD BENCH "D
Credit for prepaid taxes is
given. Penalty proceedings u/s 271AA & 271BA are being
initiated separately. A copy of the assessment order along
with
continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2022-23; and/or"
"(a) Direct ... continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2018-19; and/or"
This
continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2022-23; and/or"
"(a) Direct ... continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2018-19; and/or"
This
continue with the
penalty proceedings under Section 270A, 271AA(1),
271BA, 271AAC(1) and 272A ... liberty to continue with
the penalty proceedings under Section 270A , 271AA(1) , 271BA 271AAC(1)
and 272A(1)(d) of the Income
continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2022-23; and/or"
"(a) Direct ... continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2019-20; and/or"
This
continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2022-23; and/or"
"(a) Direct ... continue with the
penalty proceedings under Section 270A, 271AA(1)
and 271BA of the Act for AY 2018-19; and/or"
This
