Sec. 2(12A), Sec. 275(1)(c), Sec. 44AB, Section 271B, Section 275

Karnataka H.C : Whether the Tribunal was correct in holding that the penalty under s. 271B for the asst. yr. 1991-92 are barred by limitation as per the provisions of s. 275(1)(c) of the IT Act, 1961 ?

High Court Of Karnataka CIT & ANR. vs. S.C. Naregal Section 2(12A), 44AB, 271B, 275(1)(c) Asst. Year 1990-91, 1991-92 to […]