Penalty notice issued after completion of assessment proceedings illegal – ITAT
August 25, 2017
Income Tax, ITAT, Judgments
Penalty notice issued after completion of assessment proceedings illegal. Where no proceedings relevant to assessment year are pending penalty notice was issued is bad in law – ITAT ABCAUS Case Law Citation: ABCAUS 2043 (2017) (08) ITAT The Grievance: The Revenue has filed an appeal against the Order …