Penalty u/s 271(1)(c)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
02 November 2015
whether Ao can impose penalty u/s 271(1)(c) on satisfaction other than the satisfaction recorded in the assessment order.
02 November 2015
No. Penalty can be sustained only based on the facts mentioned in the Assessment order.
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