penalty u/s 271(1)(c)

Section 276C, Sec. 234B, Sec. 271(1)(c )

Patna H.C : Where in Bihar Fodder scam addition was made to income of assessee and while SLP filed by assessee was pending in Supreme Court, Presiding Officer (Special Court) took cognizance against assessee under section 276C, since assessee was not yet exonerated, no application could be filed against order of Presiding Officer (Special Court)

High Court Of Patna Vijay Kumar Mallik vs. CIT, Central, Patna Section 276C, 271(1)(c) and 234B Assessment year 1993-94 Sanjay

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