Section 271C

Section 275, Section 271C

Delhi H.C : The penalty imposed by the Assessing Officer under section 271C of the Income-tax Act, 1961, on the ground that the penalty order dated 16-3-2000 was passed beyond the time prescribed by section 275(1)(c), the same having been passed more than six months from the end of the month in which the show-cause notices were issued

High Court Of Delhi CIT (TDS) vs. Ikea Trading Hong Kong Ltd. Assessment Year : 1988-89 to 1994-95 Section :

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