Question ID :
39232
Penalty notice u/s 274 r.w.s. 271 (1) (c)
Whenever ITO want to initiate penalty proceedings u/s 271 (1 ) (c) he first mention this fact in assessment order that penalty proceedings are intiated separately and after then only he issues a separate notice under section 274 r.w.s. 271 (1) (c) . But in my case ITO issued notice u/s 271 (1) (c) without mentioning this fact in assessment order that he is going to do so. Whether this act of ITO is legal ?
posted by
CA. Jimmy Modi
on
Jun 22 2019 12:00AM