Calcutta H.C : The language and provisions of Section 271(1)(c) which only talks of initiation of penalty in “course of any proceedings” and there is no condition in the language of the Section which calls for recording of satisfaction before initiation of u/s 271(1)(c)
High Court Of Calcutta Debashis Moulik Vs. ACIT Section : 40(a)(ia), 143, 147, 148 And 194J Assessment Year : 2009-10 […]